Sunland Inc and Carla Vista Co. have an exchange with commercial substance. The asset biven up by Sunland has a book value of $76000 and a fair value of $93000. The asset given up by Carla Vista has a book value of $113000 and a fair value of $106000. Boot of $13000 is received by Carla Vista. Carla Vista's journal entry to record the exchange will include a debit to toss on Disposal of $7000 a credit to the asset account for $76000 a debit to the asset account for $113000. a debit to Cash of $13000