7. PAC Sdn. Bhd. traded in an old delivery truck for a new on RM75,000 and accumulated depreciation of RM60,000. The new tru o delivery truck for a new one. The old truck had a cost of of RM125,000.PAC Sdn. Bhd. was given a RM12,000 trade-in allowance on OT RM60,000. The new truck had an invoice price was given a RM12,000 trade-in allowance on the old truck, which meant they paid RM113,000 in addition to the old truck to acquire the new this transaction has commercial substance, what is the recorded value of the new trucks