Thank you codyman. In my last email I stated a 26,000 gain which should have been 2,600. What I did wrong I guess, was instead of multiplying the boot of 9,133 by the fraction, I multiplied the book value of the old assets?
Thank you so much for your help.

Susan,

I don't know if you're going to come back here but please keep in mind that the rules for tax accounting of like-kind exchanges are different. That website I pointed you to gives a pretty good explanation of what you need to do for tax.