3- Transportation Company exchanged a number of used buses plus cash for a semi-bus. The used buses have a combined book value of $45,000 (cost $67,000 less $22,000 accumulated depreciation). The company's purchasing agent, experienced in the secondhand market, indicates that the used buses have a fair market value of $47,000. In addition to the buses, the company must pay $10,000 cash for the semi-bus. a. compute the cost of the semi-bus. (2 marks) b. record the exchange transactions