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A Company Bought New Heating System for $42,000 and Was

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A company bought new heating system for $42,000 and was given a trade-in of $2,000 on an old heating system,so the company paid $40,000 cash with the trade-in.The old system had an original cost of $37,000 and accumulated depreciation of $34,000.If the transaction has commercial substance,the company should record the new heating system at:

Recognize common musculoskeletal disorders and their characteristics.
Assess joint mobility and identify limitations or excessive movements.
Interpret signs and symptoms of musculoskeletal abnormalities.
Distinguish between different types of joint movements.

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