5 Pensacola Inc exchanged old equipment for new equipment in two exchange transactions. Each transaction has commercial substance Old Equipment Book Value Fair Valve $74,000 $81,300 $60,300 $55,400 Equipment A Equipment B Cash Received $12,900 $10,200 & 00501 For Equipment B, Pensacola would record a gain(loss) of Multiple Choice None of these answer choices are correct $149001 $15.900) $1400