On August 1, Marin, Inc. exchanged productive assets with Headland, Inc. Marin's asset is referred to below as "Asset A," and Headland' is referred to as "Asset B." The following facts pertain to these assets. Assuming that the exchange of Assets A and B has commercial substance, record the exchange for both Marin, Inc. and Headland, 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 0 for the amounts.)