Below is the information relative to an exchange of assets by Stanton Company. The exchange lacks commercial substance. Old Equipment Book Value Fair Value Cash Paid to the Other Company Case I $225,000 $245,000 $45,000 Case II $150,000 $135,000 $21,000 For each of the two cases, answer the following questions: How much should the company record for the new equipment? How much gain or loss should the firm recognize? Enter as a negative number if it is a loss;i If no gain or loss is recognized, enter 0. Given how this is question is graded by eLearning, please enter your answer as a whole number without any characters ("$', ''', or '.'). Case I: Record equipment at ; Record a gain (loss) of ; Case II: Record equipment at ; Record a gain (loss) of...?