During 2016, Dora Company completed the following transactions: (i) (Click the icon to view transactions.) Record the transactions in the joumal of Dora Company. (Record debits first, then credits. Select the explanation on the last line of the journal anity tables) Jan. 1: Traded in old oflice equipment with book value of $45,000 (cost of $139,000 and acoumulated depreciation of $94,000) for now equipment Dore alwo pad $90,000 in cash. Fair value of new equipment is $144,000. Assume the exchange had commercial subetance. (Rocord a singe corrpound joumal entry)