Requirement 2. Now let's change one fact. Freedom Bank feels compelled to do business with Lakeside Furniture, a bank customer, even though the bank can get the fixtures elsewhere at a better price. Freedom Bank is aware that the new fixtures' market value is only $113,000. Record the trade-in. Assume the exchange had commercial substance. Let's begin by calculating the gain or loss on the exchange of fixtures. (Enter a loss with a minus sign or parentheses.) Data table Joumalize Freedom Bank's exchange of fixtures. (Record a single compound journal entry. Record debits