A company decides to exchange old equipment with a book value of $81,000 ($150,000 cost less accumulated depreciation of $69,000) plus $129,000 cash for new equipment (similar asset). The fair value of the old equipment is $90,000. The entry to record the new equipment would include a debit to: Select one: O a. Equipment (old) for $150,000. O b. Equipment (new) for $210,000. O c. Loss on Disposal of Plant Assets for $9,000. Od. Equipment (new) for $219,000.