Which of the following nonmonetary exchange transactions generally results in the recognition of gains or losses? • Exchange of products by companies in the same line of business with no difference in future cash flows • Exchange of an equivalent infrest in a similarly productive asset that causes the companies involved to remain in essentially the same economic position • Exchange of assets with a change in the future cash flows as a result of the transaction • Exchange of assets with no change in the future cash flows as a result of the transaction