On August 1, Sheffield, Inc. exchanged productive assets with Tamarisk, Inc. Sheffield's asset is referred to below as "Asset A, and Tamarisk' is referred to as "Asset B." The following facts pertain to these assets. Assuming that the exchange of Assets A and B lacks commercial substance, record the exchange for both Sheffield, Inc. and Tamarisk, Inc. in accordance with generally accepted accounting principles. (Do not round intermediate calculations. Round final answer to 0 decimal places eg. 58,971. Credit account titles are automatically indented when amount is entered. Do not indent manually