On August 1, Headland, Inc. exchanged productive assets with Sage, Inc. Headland's asset is referred to below as "Asset A," and Sage is referred to as Asset B. The following facts pertain to these assets. Original cost Accumulated depreciation (to date of exchange) Fair value at date of exchange Cash paid by Headland, Inc. Cash received by Sage, Inc. Asset A $103.680 43,200 64.800 16.200 Asset B $118,800 50,760 81,000 16.200 (a) Assuming that the exchange of Assets A and B has commercial substance, record the exchange for both Headland, Inc. and Sage, 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 for the amounts.) Debit Credit Account Titles and Explanation Headland, Inc.'s Books Sage, Inc.'s Books