In an exchange with commercial substance, Alpha Co. traded equipment with a cost of $7,700,000 and book value of $2.500,000 and gave $4,420,000 cash. The old machine had a fair value of $2,170,000. Which of the following journal entries would Alpha Co. make to record the exchange? OA Equipment. 6,590,000 5.530,000 Accumulated Depreciation. Equipment 12.120,000 OB Equipment. Accumulated Depreciation. Equipment. 7,700,000 Cash 4,420,000 OC Equipment Loss on Disposal... Accumulated Depreciation. 7,700,000 4,420,000 2.500,000 4,420,000 On. Equipesent Equipment Cash Equipament Cash 6,590,000 5.530,000 6,590,000 330,000 5.200,000 6.920,000