T! A company's old machine that cost $52,000 and had accumulated depreciation of $40,800 was traded In on a new machine having an estimated 20-year life with an Involce price of S63,200. The company also paid $53,800 cash, along with its old machine to acquire the new machine. If this transaction has commercial substance, the new machine should be recorded at: Multiple Choice $63.200. $52.000. () $65.000. $11.200