資產交換 - 會計

A machine costs $80,000, has annual depreciation expense of $16,000,
and has accumulated depreciation of $40,000on December 31, 2010.
On April 1, 2011, when the machine has a fair value of $32,000,
it is exchanged for a similar machine with a fair value of $96,000
and the proper amount of cash is paid. The exchange lacked commercial
substance.

Prepare all entries that are necessary at April 1, 2011

我看原文書的解答是


累積折舊 44,000
機器 96,000
處分資產損失 4,000
機器 80,000
現金 64,000


另外手邊有一本講義的解答

累積折舊 44,000
機器 36,000
機器 80,000

處分資產損失 64,000
現金 64,000


不具商業實質
感覺是下面那個比較正確
不過他也認了一個損失
所以小弟有一點混淆了
懇請各位大大賜教

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