Pensacola Inc, exchanged old equipment for new equipment in two exchange transactions. Each transaction has commercial substance. Old Equipment Book Value Fair Value $73,300 $80,300 $60,100 $55,600 Cash Received $12,300 $10,000 Equipment A Equipment B For Equipment B, Pensacola would record a gain/(loss) of Multiple Choice 0 $3,000 0 $(4,500) 0 ${5,500) None of these answer choices are correct 0