Jerry Corp, exchanges exchanged equipment used in its manufacturing operations plus some cash for similar equipment used in the operations of Elaine Enterprises. Use the following information pertaining to the exchange to answer the mext several questions. (Assume the transaction lacks commercial substance) Elaine Enterprises 148,792 53.140 82,368 lerry 148.792 Equipment (cost) Accumulated depreciation Fair value of equipment 6.426 15.942 Cash given up 15. At whar amount does Jeny record the new equipment? a 82.76 768 c 66 426 d 63768