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08-10-2022
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Pensacola Inc. exchanged old equipment for new equipment in two exchange transactions. Each transaction has commercial substance. Old Equipment Cash Book Value Fair Value Received Equipment A $ 73,900 $ 80,500 $ 11,100 Equipment B $ 60,800 $ 54,200 $ 10,100 For Equipment A, Pensacola would record the new equipment at: Multiple Choice $69,400. $70,900. $73,650. $56,900.

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