On August 1, Crane, Inc. exchanged productive assets with Cheyenne, Inc. Crane's asset is referred to below as "Asset A," and Cheyenne' is referred to as "Asset B." The following facts pertain to these assets. Asset A Asset B Original cost $97,920 $112,200 Accumulated depreciation (to date of exchange) 40,800 47,240 Fair value at date of exchange 61,200 76,500 Cash paid by Crane, Inc. 15,300 Cash received by Cheyenne, Inc. 15,300 and enter for the amounts. List all debit entries before credit entries.) Account Titles and Explanation Crane, Inc's Books Cheyenne, Inc.'s Books Debit Credit I