hello can you please help ! im baving trouble understanding. this one bas two parts but i cant see the other one

On August 1, Wildhorse, Inc. exchanged productive assets with Sheffield, Inc. Wildhorse's asset is referred to below as "Asset A," and Sheffeld is referred to as "Asset B. The following facts pertain to these asset5. (a) Assuming that the exchange of Assets A and B has commercial substance, record the exchange for both Wildhorse, Inc, and Sheffeld, Inc. in accordance with generally accepted accounting principles, (Round answers to 0 decimal ploces, eg. 5.275, Credit account titles are outomatically indented when amount is entered. Do not indent manuolly. If no entry is required, select " No Entry" for the occount tities and enter 0 for the amounts.)