Metro Auto Parts recently traded in store fixtures

The exchange had commercial substance. The old fixtures had a cost of $47,000 and accumulated depreciation of $15,000. Metro paid $102,000 for the new store fixtures. These new fixtures had a market value of $120,000. There is a loss of $14,000 on this exchange.
Indicate whether the statement is true or false

TRUE .Market value of assets received: $120,000
Less:
Book value of asset exchanged $32,000
Cash paid 102,000 134,000
Loss ($14,000 )

Business

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