The Bacon Company acquired new machinery with a price of $13,937 by trading in similar old machinery and paying $12,543.30. The old machinery originally cost $8,210 and had accumulated depreciation of $6,568.00. In recording this transaction, what should Bacon Company record Oa, the new machinery at 12.545.50 b. a loss of $248.30 Oc. the new machinery at $12.295.00 Od win of $240.30