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Atkisson company acquired a delivery truck in a non-commercial substance exchange. The old truck had a cost of $55,000 and accumulated depreciation of $25,000. The

Atkisson company acquired a delivery truck in a non-commercial substance exchange. The old truck had a cost of $55,000 and accumulated depreciation of $25,000. The new truck had a market value of $50,000. Atkisson received $10,000 cash. At what amount should Atkisson record the new truck?

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