A company bought a new display case for $42,000 and was given a trade-in of $2,000 on an old display case, so the company paid S40,000 cash with the trade-in. The old case had an original cost of $37,000 and accumulated depreciation of $34,000. The company should record the new display case at what value? A. $39,000 B. $40,000 C. $42,000 D. $43,000