Please help.

Presented below are two independent transactions. Both transactions have commercial substance. 1. Grouper Co. exchanged old trucks icost $60,000 less $23,500 accumulated depreciation) plus cash of $15,500 for new trucks. The old trucks had a fair value of $32,700 2. Monty Inc. trades its used machine (cost $13,410 less $4,470 accumulated depreciation) for a new machine. In addition to exchanging the old machine (which had a fair value of $12,340), Monty also paid cash of $2,600. (a) Prepare the entry to record the exchange of assets by Grouper Co. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Include in your journal entry separate account entries for both the new and old equipment.)