On August 1. Culkimber, inc, exchanged producthe assets with Riverbed, Inc. Culhamber's asset is referred to below as 'Asset A.' and Riverbed' is referred to as" "Asset B. The following facts pertain to these assets. (a) Assuming that the exchange of Assets A and B has commercial substance. recond the exchange for beth Cullumber. Inc, and Riverbed. Inc. in accor dance with generally accepted accounting principles. (Round antwers to 0 decimal pleces, es.5,275. Credit account titles are outomaticaly indented when amount is entered. Do not indent manually if no entry is required, select "No Entry" for the occount titles and enter 0 for the amounts.)