A company bought a new $64,000 heating system. The company paid $60,600 cash and was gwen a trade-in of $3,400 on an old heating system. The old system had an original cost of $57,800 and accumulated depreciaton of $52,200. t the transaction has commerciat substance, the company should record the new heating system at Multiple Choke 564,000 53400 $60,600 55,600 sie 200