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Problem 10-9 (Part Level Submission) On August 1, Pearl, Inc. exchanged productive assets with Martinez, Inc. Pearl's asset is referred to below as "Asset A," and Martinez is referred to as "Asset B The following facts pertain to these assets Asset A Asset B Original cost $120,960 $138,600 Accumulated depreciation (to date of exchange 50,400 59,220 Fair value at date of exchange 75,600 94,500 Cash paid by Pearl, Inc. 18,900 Cash received by Martinez, Inc. 18,900 (a) Assuming that the exchange of Assets A and B has commercial substance, record the exchange for both Pearl, Inc. and Martinez, Inc. in accordance with generally accepted accounting principles. (Round answers to o decimal places, e.g. 5,275. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts) Account Titles and Explanation Debit Pearl, Inc.'s Books a Machinery (B) Accumulated Depreciation-Machinery (A) Gain on Disposal of Machinery Machinery (A) Cash