Grouper Inc. is a large multinational corporation with a number of subsidiaries located in countries all over the world. One of Grouper's subsidiaries, Monty Ltd., sold a piece of manufacturing equipment to another one of Grouper's subsidiaries, Flounder Inc. Grouper owned 80% of Monty and 65% of Flounder. The equipment had been on Monty's books at a carrying value of $137,600, and had a fair market value of $165.450. Flounder paid $141.920 for the equipment. Both Monty and Flounder were in the business of selling manufactured products to their customers; the sale of the equipment was considered to be outside the normal course of both businesses Identify what value should be used by both Monty and Flounder to record the sale/purchase of the equipment Grouper, Monty and Flounder follows ASPE Monty to record the sale/purchase of the equipment at $ Flounder to record the sale/purchase of the equipment at $