13. value: 3.33 points A company's old machine that cost $46,000 and had accumulated depreciation of $35,400 was traded in on a new machine having an estimated 20-year life with an invoice price of $56,600. The company also paid $48,400 cash, along with its old machine to acquire the new machine. If this transaction has commercial substance, the new machine should be recorded at: $54,200. O $46,000. O $10,600. O $59,000. $56,600