tamarisk corporation, which manufactures shoes, hired a recent college graduate to work in its accounting department. on the first day of work, the accountant was assigned to total a batch of invoices with the use of an adding machine. before long, the accountant, who had never before seen such a machine, managed to break the machine. tamarisk corporation gave the machine plus $476 to vaughn business machine company (dealer) in exchange for a new machine. assume the following information about the machines. tamarisk corp. (old machine) vaughn co. (new machine) machine cost $406 $378 accumulated depreciation 196 -0- fair value 119 595