A company bought new heating system for $42,000 and was given a trade in of $2.000 on an old heating system, so the company paid $40.000 cash with the trade in. The old system had an original cost of $37000 and accumulated depreciation of $34.000. If the transaction has commercial substance, the company should record the new heating system at Multiple Choice $2,000 $3,000 $40.000 O $42.000 0 $43.000