On August 1, Sunland, Inc. exchanged productive assets with Coronado, Inc. Sunland's asset is referred to below as "Asset A." and Coronado' is referred to as "Asset B. The following facts pertain to these assets. Asset A $101,760 Asset B $116,600 Original cost 42.400 49,820 63,600 79,500 Accumulated depreciation (to date of exchange) Fair value at date of exchange Cash paid by Sunland, Inc. Cash received by Coronado, Inc. 15.900 15,900 Assuming that the exchange of Assets A and Blacks commercial substance, record the exchange for Coronado, Inc. in accordance with generally accepted accounting principles. (Round intermediate calculations to 5 decimal places, e.g. 1.25124 and final answer to O 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 o for the amounts.) Account Titles and Explanation Debit Credit Sunland, Inc.'s Books Coronado, Inc's Books