Swifty Football Co. had a player contract with Watts that is recorded in its books at \\( \\$ 8210000 \\) on July 1,2025 . Cullumber Football Co. had a player contract with Kurtz that is recorded in its books at \\( \\$ 10050000 \\) on July 1,2025 . On this date, Swifty traded Watts to Cullumber for Kurtz and paid a cash difference of \\( \\$ 1005000 \\). The fair value of the Kurtz contract was \\( \\$ 12600000 \\) on the exchange date. The exchange had no commercial substance. After the exchange, the Kurtz contract should be recorded in Swifty's books at \\[ \\begin{array}{l} \\$ 9215000 . \\\\ \\$ 12600000 \\\\ \\$ 11055000 \\\\ \\$ 10050000 \\end{array} \\]