Partner Bank recently traded in office fixtures. Here are (Click the icon to view the facts.) Read the requirements Old fixtures: Cost, $93,000 New fixtures: Cash paid, $109,000 Accumulated depreciation, $65,000 Market value, $137,000 Print Done Requirement 1. Record Partner Bank's trade-in of old f Let's begin by calculating the gain or loss on the exchange of fixtures. (Enter "0 for items with a zero value) Market value of assets received Less Book value of asset exchanged Cash paid Gain or (Loss) Journalize Partner Bank's exchange of fixtures: (Record a single compound journal entry Record debits first, then credits. Select the explanation on the last line of the journal entry table)