Mariot trades in its old equipment (with the following carrying values) for new equipment. Mariot received $2,400 cash on the exchange. The fair value of the new equipment is $8,400. Original cost of old equipment $6,000 Accumulated depreciation on old equipment $3,600 If the transaction lacks commercial substance, what amount does Mariot assign to the new equipment? Note: Carry all decimals in calculations; round the final answer to the nearest dollar. Amount assigned to new equipment $ 0x