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. Asset A Asset B Original cost Accumulated depreciation (to date of exchange) Fair value at date of exchange Cash paid by Nash, Inc. Cash received by Crane, Inc. $130,560 54,400 81,600 20,400 $149,600 63,920 102,000 20,400 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 O 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