On August 1, Splish, Inc. exchanged productive assets with Blossom, Inc. Splishs asset is referred to below as Asset A, and Blossom is referred to as Asset B. The following facts pertain to these assets. Asset A Asset B Original cost $ 142,080 $ 162,800 Accumulated depreciation (to date of exchange) 59,200 69,560 Fair value at date of exchange 88,800 111,000 Cash paid by Splish, Inc. 22,200 Cash received by Blossom, Inc. 22,200 Assuming that the exchange of Assets A and B has commercial substance, record the exchange for both Splish, Inc. and Blossom, 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 Splish, Inc.s Books Blossom, Inc.s Books eTextbook and Media Assuming that the exchange of Assets A and B lacks commercial substance, record the exchange for both Splish, Inc. and Blossom, 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 0 for the amounts.) Account Titles and Explanation Debit Credit Splish, Inc.s Books Blossom, Inc.s Books