The Bussell Company exchanged the following assets during 2010:

1. Acquired a newer machine by paying $4,000 cash and giving up a machine that originally cost $40,000, has a book value of $25,000, and is worth $30,000.
2. Same facts as in item 1, except that the asset being surrendered has a book value of $33,000.
3. Acquired a newer machine by giving up a machine that originally cost $45,000, has a book value of $20,000, and is worth $32,000. In addition $5,000 cash was received.
4. Same facts as in item 3, except that the asset being surrendered has a book value of $36,000.
5. Acquired a newer machine worth $90,000 by giving up a machine of equal value. The machine surrendered had originally cost $150,000 and has a book value of $80,000.
6. Same facts as in item 5, except that the asset being surrendered has a book value of $94,000.
7. Acquired a building in exchange for land that had originally cost $130,000 and is now worth $200,000.
8. Same facts as in item 7, except that $30,000 was paid.
9. Same facts as in item 7, except that $20,000 was received.

Required:
Prepare the journal entry to record each acquisition of the Bussell Company