Answer:
Books of the Kingbird Co.
Date	Particular            Debit $               Credit $
Equipment - New (balancing figure) a/c Dr  	17,200
Accumulated depreciation (old a/c) Dr         26,600  
To, Equipment - Old                             39,200
To Cash a/c                        4,200
Books of the Oriole Co.
Equipment - New (39,200 - 14,000 - 4,200) a/c Dr	21,000  
Accumulated depreciation a/c Dr    14,000  
Cash a/c Dr                 4,200  
To Equipment - Old a/c          39,200
Explanation:
Books of the Kingbird Co.
Date	Particular            Debit $               Credit $
Equipment - New (balancing figure) a/c Dr  	17,200
Accumulated depreciation (old a/c) Dr         26,600  
To, Equipment - Old                             39,200
To Cash a/c                        4,200
Books of the Oriole Co.
Equipment - New (39,200 - 14,000 - 4,200) a/c Dr	21,000  
Accumulated depreciation a/c Dr    14,000  
Cash a/c Dr                 4,200  
To Equipment - Old a/c          39,200