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Black N White Company Purchased Equipment for $45,000

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Black n White Company purchased equipment for $45,000. The company recorded total depreciation of $36,000 on the equipment. On January 1, 2015, Black n White traded in the equipment for new equipment, paying $54,000 cash. The fair market value of the new equipment is $65,000. Journalize the company's exchange of equipment. Assume the exchange had commercial substance.


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The measure of how challenging an examination or a set of questions is, often determined by the proportion of test-takers who answer correctly.

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