10. The entry to record a machine costing $25,000 and having accumulated depreciation of $23,000 was traded along with cash of $18,000 for a new machine costing $27,000 is: a. Machinery Accumulated Depreciation 20,000 23,000 Machinery Cash 25,000 18,000 b. Machinery 27,000 Accumulated Depreciation 23,000 Machinery 25,000 Cash 18,000 c. Machinery 18,000 Cash 18,000 d. Machinery 20,000 Cash 18,000 Gain on trade 2,000