[問題]資產交換問題

[qqkidqq (acc)]

on January2,2005, A company traded in an old delivery truck for a newer model.
Data relative to the old and new trucks follow:

                      old truck
_____________________________________________________
original cost                                 $18,000
accumulated depreciation as of January2,2005   12,000
average published retail value                 5,000


                      new truck
_____________________________________________________
list price                                    $30,000
cash price without trade-in                    27,000
cash paid with trade-in                        22,000


Q:what should be the cost of the new truck for financial accounting purposes?
A:$22,000  B:$27,000  C:$28,000  D$30,000

請問各位會計高手，這題答案是ｂ嗎？還是ａ？有點不解！

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