On August 1, Marigold. Inc exchanged productive assets with Swifty, Inc. Marigold's asset is referved to below as "Asset A," and Swifty" is referred to as "Asset B." The following facts pertain to these assets. Assuming that the exchange of Assets A and B has commercial substance, record the exchange for both Marigold, Inc. and Swifty, Inc in accordance with generally accepted accounting principles. (Round answers to 0 decimal places, eg. 5,275, Credit account titles are outomotically 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. Lst all deblt entries before credit entries) Swifty. Inc's Books Machinery (A) 64800 Cash \begin{tabular}{|} 16200 \\ \hline \end{tabular} Accumulated Depreciation-Machinery (B) \begin{tabular}{|r|} \hline 10760 \\ \hline \end{tabular} Gain on Disposal of Machinery 12960 Machinery (B) 118800 Assuming that the exchange of Assets A and B lacks commercial substance, record the exchange for both Marigold, Inc, and Swifty, Inc in accordance with generally accepted accounting principles. (Do not round intermedlate calculations. Round finol answer to 0 decimal places es. 58,971. Credit account tides 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) Swifty lnc's Books Machinery(A) 64800 Accumulated Depreciation - Machinery (B) 50760 Eusth 16200 Gain on Disposal of Machinery 12960 Machinery (B) 118800 On August 1, Marigold. Inc exchanged productive assets with Swifty, Inc. Marigold's asset is referved to below as "Asset A," and Swifty" is referred to as "Asset B." The following facts pertain to these assets. Assuming that the exchange of Assets A and B has commercial substance, record the exchange for both Marigold, Inc. and Swifty, Inc in accordance with generally accepted accounting principles. (Round answers to 0 decimal places, eg. 5,275, Credit account titles are outomotically 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. Lst all deblt entries before credit entries) Swifty. Inc's Books Machinery (A) 64800 Cash \begin{tabular}{|} 16200 \\ \hline \end{tabular} Accumulated Depreciation-Machinery (B) \begin{tabular}{|r|} \hline 10760 \\ \hline \end{tabular} Gain on Disposal of Machinery 12960 Machinery (B) 118800 Assuming that the exchange of Assets A and B lacks commercial substance, record the exchange for both Marigold, Inc, and Swifty, Inc in accordance with generally accepted accounting principles. (Do not round intermedlate calculations. Round finol answer to 0 decimal places es. 58,971. Credit account tides 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) Swifty lnc's Books Machinery(A) 64800 Accumulated Depreciation - Machinery (B) 50760 Eusth 16200 Gain on Disposal of Machinery 12960 Machinery (B) 118800