On August 1, Nash, Inc. exchanged productive assets with Crane, Inc. Nash's asset is referred to below as "Asset A," and Crane' 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 Nash, Inc. Cash received by Crane, Inc. Asset A Asset B $115,200 $132,000 48,000 56,400 72,000 90,000 18,000 18,000 Assuming that the exchange of Assets A and B has commercial substance, record the exchange for both Nash, Inc. and Crane, 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 O for the amounts.) Debit Credit Account Titles and Explanation Nash, Inc.'s Books Crane, Inc.'s Books e Textbook and Media Assuming that the exchange of Assets A and B lacks commercial substance, record the exchange for both Nash, Inc. and Crane, Inc. in accordance with generally accepted accounting principles. (Round intermediate calculations to 5 decimal places, e.g. 1.25124 and final answer to O 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 for the amounts.) Debit Credit Account Titles and Explanation Nash, Inc.'s Books Crane, Inc.'s Books