Below is information relative to an exchange of similar assets by Grand Forks Corp. Assume the exchange has commercial substance. Old Equipment Cash Book Value Fair Value Paid Case A$ 50,200 $59,400 $14,100 Case B$40,800 $35,900 $9,000 In Case A, Grand Forks would record the new equipment at: $64,200. $50,100. $73,500. $50,100