On August 1, Blossom, Inc. exchanged productive assets with Blue, Inc. Blossom's asset is referred to below as *Asset A." and Blue'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 Blossom, Inc. Cash received by Blue, Inc. Asset A Asset B $105,600 $121,000 44,000 51,700 66,000 82,500 16,500 16,500 (a) Assuming that the exchange of Assets A and B has commercial substance, record the exchange for both Blossom, Inc. and Blue, 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 Blossom, Inc.'s Books Assuming that the exchange of Assets A and B has commercial substance, record the exchange for both Blossom, Inc. and Blue, 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.) Account Titles and Explanation Debit Credit Blossom, Inc.'s Books Blue, Inc.'s Books