On August 1, Coronado, Inc. exchanged productive assets with Whispering, Inc. Coronados asset is referred to below as Asset A, and Whispering is referred to as Asset B. The following facts pertain to these assets. Asset A Asset B Original cost $140,160 $160,600 Accumulated depreciation (to date of exchange) 58,400 68,620 Fair value at date of exchange 87,600 109,500 Cash paid by Coronado, Inc. 21,900 Cash received by Whispering, Inc. 21,900 (a) Assuming that the exchange of Assets A and B has commercial substance, record the exchange for both Coronado, Inc. and Whispering, Inc. in accordance with generally accepted accounting principles. (Round answers to 0 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 0 for the amounts.) Account Titles and Explanation Debit Credit Coronado, Inc.s Books Whispering, Inc.s Books