On August 1, Cullumber, Inc. exchanged productive assets with Riverbed, Inc. Cullumber's asset is referred to below as "Asset A." and Riverbed' is referred to as "Asset B." The following facts pertain to these assets. Asset A Asset B $103.680 $118.800 43,200 50.760 Original cost Accumulated depreciation (to date of exchange) Fair value at date of exchange Cash paid by Cullumber, Inc. Cash received by Riverbed, Inc. 64,800 81,000 16,200 16,200 Assuming that the exchange of Assets A and B has commercial substance, record the exchange for both Cullumber, Inc. and Riverbed, Inc. in accordance with generally accepted accounting principles, (Round answers to 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 for the amounts.) Account Titles and Explanation Debit Credit Cullumber. Inc's Books Riverbed, Inc's Books List of Accounts