On August 1, Marigold, Inc. exchanged productive assets with Swifty, Inc. Marigold's asset is referred to below as "Asset A," and Swifty' is referred to as "Asset B." The following facts pertain to these assets. Asset A Asset B Original cost $103,680 $118,800 Accumulated depreciation (to date of exchange) 43,200 50,760 Fair value at date of exchange 64,800 81,000 Cash paid by Marigold, Inc. 16,200 Cash received by Swifty, Inc. 16,200 (a) Assuming that the exchange of Assets A and B has commercial substance, record the exchange for both Marigold, Inc. and Swifty. Inc. in accordance with generally accepted accounting principles. (Round answers to O decimal places, eg. 5,275. Credit account titles are automatically indented when amount is enteged. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.) Account Titles and Explanation Marigold. Inc's Books Debit Credit Account Titles and Explanation Marigold, Inc.'s Books Debit Credit Swifty, Inc's Books