Cliff company traded in an old truck for a new one. the old truck had a cost of $200,000 and accumulated depreciation of $40,000. the new truck had an invoice price of $195,000. huffington was given a $153,000 trade-in allowance on the old truck, which meant they paid $42,000 in addition to the old truck to acquire the new truck. if this transaction has commercial substance, what is the recorded value of the new truck?