I need help with B. And I will appreciate an explanation.

Problem 10-9 (Part Level Submission) On August 1, Nash, Inc. exchanged productive assets with Crane, Inc. Nash's asset is referred to below as "Asset A," and Crane' is referred to as "Asset B." The following facts pertain to these assets. Original cost Accumulated depreciation (to date of exchange) Fair value at date of exchange Cash paid by Nash, Inc. Cash received by Crane, Inc. Asset A Asset B $119,040 $136,400 49,600 58,280 74,400 93,000 18,600 18,600 (a) Your answer is correct. Assuming that the exchange of Assets A and B has commercial substance, record the exchange for both Nash, Inc. and Crane, 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 o for the amounts.) Debit Credit Account Titles and Explanation Nash, Inc.'s Books TMachinery (B) 930007 TAccumulated Depreciation Machinery (A) 49600T 1 Machinery (A) 119040 o cash 18600 4960 T Gain on Disposal of Machinery Crane, Inc.'s Books Machinery (A) 74400 58280 TAccumulated Depreciation-Machinery (B) Ef cash 18600T T Gain on Disposal of Machinery 14880) T Machinery (B) 136400) (b) Your answer is partially correct. Try again. Assuming that the exchange of Assets A and B lacks commercial substance, record the exchange for both Nash, Inc. and Crane, Inc. in accordance with generally accepted accounting principles. (Round intermediate calculations to 5 decimal places, e.g. 1.25124 and final answer to o decimal places e.g. 58,971. 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 o for the amounts.) Debit Credit Account Titles and Explanation Nash, Inc.'s Books T Machinery (B) 93000 TAccumulated Depreciation-Machinery (A) 49600 Machinery (A) 11 1 19040 235601 T Cash Crane, Inc.'s Books TMachinery (A) 74400 TCash 23560 58280 TAccumulated Depreciation-Machinery (B) Machinery (B) 136400 T Gain on Disposal of Machinery 19840