On August 1, Sarasota, Inc. exchanged productive assets with Ivanhoe, Inc. Sarasotas asset is referred to below as Asset A, and Ivanhoe 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 Sarasota, Inc. 18,300 Cash received by Ivanhoe, Inc. 18,300 (a) Assuming that the exchange of Assets A and B has commercial substance, record the exchange for both Sarasota, Inc. and Ivanhoe, 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 Sarasota, Inc.s Books Ivanhoe, Inc.s Books