On August 1, Ivanhoe, Inc. exchanged productive assets with Shamrock, Inc. Ivanhoe's asset is referred to below as "Asset A," and Shamrock' is referred to as "Asset B." The following facts pertain to these assets. Asset A Asset B Original cost Accumulated depreciation (to date of exchange) Fair value at date of exchange $140,160 $160,600 58,400 68,620 87,600 109,500 Cash paid by Ivanhoe, Inc. 21,900 21,900 Cash received by Shamrock, Inc. Assuming that the exchange of Assets A and B lacks commercial substance, record the exchange for both Ivanhoe, Inc. and Shamrock, nc. in accordance with generally accepted accounting principles. (Round intermediate calculations to 5 decimal places, e.g. 1.25124 and final answer to 0 decimal places e.g. 58,971. 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 Ivanhoe, Inc.'s Books Shamrock, Inc.'s Books