On August 1, Pronghorn, Inc. exchanged productive assets with Stellar, Inc. Pronghorn's asset is referred to below as "Asset A," and Stellar' is referred to as "Asset B." The following facts pertain to these assets. Asset A Asset B Original cost $117,120 $134,200 Accumulated depreciation (to date of exchange) 48,800 57,340 Fair value at date of exchange 73,200 91,500 Cash paid by Pronghorn, Inc. 18,300 Cash received by Stellar, Inc. 18,300