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Johnathan operates a delivery company since 2 0 2 1 . His old work van, which he purchased in 2 0 2 1 for $

Johnathan operates a delivery company since 2021. His old work van, which he purchased in 2021 for $14,500, will be traded-in for $7,600 to buy a new work van with a purchase price of $20,100. The old work van had a ending UCC balance last year of $7,600. What would be the ending UCC balance of his Class 10 assets?
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