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If you bought them directly from Amazon, log in to your account, Go to the Manage My Kindle section, and then Manage your devices. It should show you both Kindles linked to your account, the serial number and whether they are subscribed to special offers.
If you bought them elsewhere you can follow essentially the same process, but you will need to manually enter the serial numbers to register them to your account. Once you know which is which, you can de-register the one you are giving to your friend.
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