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Pensacola Inc. exchanged old equipment for new equipment in two exchange transactions. Each transaction has commercial substance. old Equipment Book Value Fair Value $74,600 $ 80,300 $60,000 $55,000 Cash Received $11,400 $10,300 Equipment A Equipment B For Equipment A, Pensacola would record the new equipment at: Multiple Choice O $68.900. $70,400. O $56,400. O O $73,150