On August 1, Pina, Inc. exchanged productive assets with Grouper, Inc. Pina's asset is referred to below as "Asset A.," and Grouper' is referred to as "Asset B." The following facts pertain to these assets. Asset A Asset B Original cost $134,400 $154,000 Accumulated depreciation (to date of exchange) 56,000 65,800 Fair value at date of exchange 84,000 105,000 Cash paid by Pina, Inc. 21,000 Cash received by Grouper, Inc. 21,000 Assuming that the exchange of Assets A and B has commercial substance, record the exchange for both Pina, Inc. and Grouper, 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 for the amounts.) Debit Credit Account Titles and Explanation Pina, Inc.'s Books Machinery 105,000 Accumulated Depreciation Machinery 56,000 Machinery 5,600 Gain on Disposal of Machinery 134,400 Cash 21,000 Grouper, Inc.'s Books Cash 84,000 Machinery 21,000 Accumulated Depreciation-Machinery 65,800 Machinery 154,000 Gain on Disposal of Machinery 16,800 Assuming that the exchange of Assets A and B lacks commercial substance, record the exchange for both Pina, Inc. and Grouper, Inc. 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 O for the amounts.) Account Titles and Explanation Debit Credit Pina, Inc.'s Books Grouper, Inc.'s Books