Pensacola Inc. exchanged old equipment for new equipment in two exchange transactions. Each transaction has commercial substance. old Equipment Book Value Fair Value $74,400 $80,900 $61,300 $55,000 Cash Received $12,200 $ 9,100 Equipment A Equipment B For Equipment B, Pensacola would record a gain/(loss) of: Multiple Choice $4,800. $(6,300). $(7,300). None of these answer choices are correct