A company bought new heating system for $54,000 and was given a trade-in of $2,400 on an old heating system, so the company paid $51,600 cash with the trade-in. The old system had an original cost of $48,300 and accumulated depreciation of $44,200. If the transaction has commercial substance, the company should record the new heating system at: Multiple Choice $2,400. $4,100. $51,600. $54,000. $55,700