Edmond company exchanges machinery with an apprasied value of 1,755,000 a recorded cost of 2,700,000 and accumulated depreciation of 1,350,000 with Rosen Corporation for machinery Rosen owns. The machinery has an appraised value of 1,695000, a recorded cost of 3,240,000, and accumulated depreciation of 1,782,000. Rosen also gave Edmond 60,000 in the exchange. Assume depreciation has already been updated.

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