On august 1, Arna Inc. exchanged productive assets with Bontemps, Inc. Arna asset is referred to below as 'Asset A, " and Bontemps' is referred to as 'Asset B." the following facts pertain to these assets: Instructions: Assuming that the exchange of Asset A and B has commercial substance, record the transaction for both Arna, Inc. and Bontemps, Inc. in accordance with GAAP. Assuming that the exchange of Asset A and B lacks commercial substance, record the transaction for both Arna, Inc. and Bontemps, Inc. in accordance with GAAP