Please help me correct the red one!!!

Windsor Inc. purchased a commercial grade soft-serve ice cream machine on September 30, 2017. Windsor traded in its existing machine and paid cash in the transaction. The details of the transaction are as follows: List price of new freezer $19,505 . Cash paid 12,972 Cost of old machine (4-year life, $1,410 salvage value) 16,450 . Accumulated depreciation-old machine (straight-line) 7,520 Secondhand fair value of old machine 6,298 Prepare the journal entries necessary to record this exchange, assuming that the exchange (a) has commercial substance, and (b) lacks commercial substance. Windsor's fiscal year ends on December 31, and Windsor recorded depreciation on the old machine through September 30, 2017. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit No. Account Titles and Explanation Debit Debit Credit Credit (a) Exchange has commercial substance: Depreciation Expense 2820 Accumulated Depreciation-Machinery 2820 (To record current depreciation) Accumulated Depreciation-Machinery 19505 Machinery 10340 Cash 16450 Machinery 12972 Gain on Disposal of Machinery 423 (To record exchange of the machine) (to record exchange of the machine) (b) Exchange lacks commercial substance: Depreciation Expense 2820 Accumulated Depreciation-Machinery 2820 (To record current depreciation) Machinery 19082 Accumulated Depreciation-Machinery 1034 Machinery 16450 Cash 12972 (To record exchange of the machine)