On August 1. Concord, Inc. exchanged productive assets with Marigold, Inc. Concord's asset is referred to below as "Asset A," and Marigold' is referred to as "Asset B." The following facts pertain to these assets. Asset A Asset B Original cost $117,120 $134,200 Accumulated depreciation (to date of exchange) 48.800 57,340 Fair value at date of exchange 73,200 91.500 Cash paid by Concord, Inc. 18.300 18.300 Cash received by Marigold, Inc. Assuming that the exchange of Assets A and B has commercial substance record the exchange for both Concord, Inc and Marigold Inc in accordance with generally accepted accounting principles (Round answers to O decimal places, eg 5,275. Credit account tities are automatically indented when amount is entered Do not indent manually. If no entry is required, select "No Entry for the account tities and enter for the amounts) Debit Credit Account Titles and Explanation Concord inc's Books Account Iities and explanation Debit Crea Concord, Inc.'s Books Machinery (B) Accumulated Depreciation-Machinery (A) Gain on Disposal of Machinery Machinery (A) Cash > Marigold, Inc.'s Books Machinery (A) Cash Accumulated Depreciation-Machinery (B) Gain on Disposal of Machinery Machinery (B) Assuming that the exchange of Assets A and Blacks commercial substance, record the exchange for both Concord, Inc. and Marigold, Inc. in accordance with generally accepted accounting principles. (Round intermediate calculations to 5 decimal places, eg. 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.) Account Titles and Explanation Debit Credit Concord, Inc.'s Books Marigold, Inc.'s Books > Marigold, Inc.'s Books >