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:

a$.$ Equipment $($new$)$ for $$219,000.$

b$.$ Equipment $($new$)$ for $$210,000.$

c$.$ Loss on Disposal of Plant Assets for $$9,000.$

d$.$ Equipment $($old$)$ for $$150,000.$