On August 1, Riverbed, Inc. exchanged productive assets with Marin, Inc. Riverbeds asset is referred to below as Asset A, and Marin is referred to as Asset B. The following facts pertain to these assets.

		Asset A		Asset B
Original cost		$119,040		$136,400
Accumulated depreciation (to date of exchange)		49,600		58,280
Fair value at date of exchange		74,400		93,000
Cash paid by Riverbed, Inc.		18,600
Cash received by Marin, Inc.				18,600

Assuming that the exchange of Assets A and B has commercial substance, record the exchange for both Riverbed, Inc. and Marin, 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.)

Account Titles and Explanation	Debit	Credit
Riverbed, Inc.s Books
Marin, Inc.s Books