On October 6, 2021, Western Farms Co. traded in an old tractor for a new one, receiving a $XXX trade-in allowance and paying the remaining $XXX in cash. The old tractor cost $XXX, and straight-line depreciation of $XXX had been recorded as of October 6, 2021. Assume the fair value of the new tractor was equal to the trade-in allowance of the old tractor plus the cash paid. Trade-in allowance $56,750 Cash payment $163,250 Old tractor cost $190,540 Accumulated depreciation - old tractor $105,540 Date of trade-in Useful life end 10/06/21 5 12/31/21 REQUIRED: a. What is the carrying amount of the old tractor on the date of the trade in? b. What amount should be debited to the new Tractor account? C. What is the gain or loss on the exchange? (show the amount in E12 as positive regardless of whether it is a qain or loss, and in F12 choose "Gain" or "Loss" as appropriate from the dropdown menu. d. Record the exchange. Date Account Titles Debit Credit ALL AMOUNTS and DATES MUST BE CELL- REFERENCED FROM THE DATA OR