Pensacola Inc. exchanged old equipment for new equipment in two exchange transactions. Each transaction has commercial substance. Old Equipm Book Value Fa Equipment A $73,400 Equipment B $61,300 A A $ For Equipment A, Pensacola would record the new equipment at: Old Equipment Cash Value Fair Value Received ,400 $80,700 $11,100 ,300 $54,500 $10,600 For Equipment A, Pensacola would record the new equipment at: Multiple Choice $69,600. $71,100. $73,850. $57,100