Crane Inc. and Cullumber Co. have an exchange with commercial substance. The asset given up by Crane has a book value of $65000 and a fair value of $84000. The asset given up by Cullumber has a book value of $109000 and a fair value of $102000. Boot of $18000 is received by Cullumber. Cullumber's journal entry to record the exchange will include O a debit to the asset account for $109000. a debit to Loss on Disposal of $7000 a debit to Cash of $18000, O a credit to the asset account for $65000