Nirvana Company traded in a automatic pressing machine for a manual pressing machine owned by Dodson Company. These machines have similar future cash flows. Nirvana's old machine cost $301,182 and had a net book value of $178,395. The old machine had a fair value of $188,570. They received $56,866 boot in the deal. What is the amount of gain or loss from this transaction? If you calculate a loss, use a minus sign, i.e. -8000. If you determine the gain or loss can't be recognized, enter zero. Round any percentages used to two decimal places, i.e. 56.78%. Question 7 2 pts On March 1, Imhoff Co. began construction of a small building. Payments of $242,154 were made monthly for several months. The payments begin on the first day of March. The building was completed and ready for occupancy on the first day of June. In determining the amount of interest cost to be capitalized, the weighted-average accumulated expenditures are