On August 1, Splish, Inc. exchanged productive assets with Blossom, Inc. Splish's 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 $97,920 $112,200 Accumulated depreciation (to date of exchange) 40,800 47,940 Fair value at date of exchange 61,200 76,500 Cash paid by Splish, Inc. 15,300 Cash received by Blossom, Inc. 15,300