On August 1, Bridgeport, Inc. exchanged productive assets with Indigo, Inc. Bridgeport's asset is referred to below as "Asset A," and Indigo' 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 Bridgeport, Inc. Cash received by Indigo, Inc. Asset A $105,600 44,000 66,000 16,500 Asset B $121,000 51,700 82,500 16,500 Assuming that the exchange of Assets A and B has commercial substance, record the exchange for both Bridgeport, Inc. and Indigo, 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 Ofor the amounts.) Debit Credit Account Titles and Explanation Bridgeport, Inc.'s Books Machinery 82500 Accumulated Depreciation-Machinery 44000 Machinery 105600 Gain on Disposal of Machinery 4400 Cash 16500 Indigo, Inc.'s Books Cash 16500 Machinery 66000 Accumulated Depreciation-Machinery 51700 Machinery 121000 Gain on Disposal of Machinery 13200 Assuming that the exchange of Assets A and Blacks commercial substance, record the exchange for both Bridgeport, Inc. and Indigo, Inc. in accordance with generally accepted accounting principles. (Round intermediate calculations to 5 decimal places, e.g. 1.25124 and final answer to 0 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 Bridgeport, Inc.'s Books Indigo, Inc.'s Books