The entry to record a machine costing $25,000 and having accumulated depreciation of $23,000 was traded along with cash of $18,000 for a new machine costing $27,000 is:

	Machinery 20,000 Accumulated Depreciation 23,000 Machinery 25,000 Cash 18,000
	Machinery 27,000 Accumulated Depreciation 23,000 Machinery 25,000 Cash 18,000
	Machinery 18,000 Cash 18,000
	Machinery 20,000 Cash 18,000 Gain on trade 2,000