A company bought new heating system for $48,000 and was given a trade-in of $4,500 on an old heating system, so the company paid $43,500 cash with the trade-in. The old system had an original cost of $42,600 and accumulated depreciation of $36,700. If the transaction has commercial substance, the company should record the new heating system at: Multiple Choice O $48,000 $43,500 O $49,400 0 $5.900 O $4,500