points in an exchange with commercial substance, Alpha Co traded equipment with a cost of $8,200,000 and book value of $3,500,000 and gave 53,420.000 cak The old mache d fair value of $2,750,000 Which of the following journal entries would Alpha Co make to record the exchange? OA Equipment Loss on Disposal 8,170,000 750,000 4,700,000 Accumulated Depreciation. Equipment 8,200,000 Cash 5,420.000 Accumulated Depreciation Equipment 13,620,000 Equipment 2,750,000 Cash 5,420,000 Accumulated Depreciation. 8,200,000 5,420,000 OF Equipment OC Equipment OD. Equipment Equipment Cash 8,170,000 5,450,000 8,170,000 8,170,000 5,450,000