19 d A company bought new heating system to replace its old system that had an original cost of $37,000 and accumulated depreciation of $34,000. The company also paid $40,000 cash. If the transaction has commercial substance, and the company lost $1,000 in this transaction, then the company should record the new heating system at: out of A company bought new heating system to replace its old system that had an original cost of $37,000 and accumulated depreciation of $34,000. The company also paid $40,000 cash. If the transaction has commercial substance, and the company lost $1,000 in this transaction, then the company should record the new heating system at: ut of