On August 1, Wildhorse, Inc. exchanged productive assets with Sheffield, Inc. Wildhorse's asset is referred to below as "Asset A," and Sheffield' is referred to as "Asset B." The following facts pertain to these assets. Asset A Asset B Original cost $138,240 $158,400 Accumulated depreciation (to date of exchange) 57,600 67,680 Fair value at date of exchange 86,400 108,000 Cash paid by Wildhorse, Inc. 21,600 Cash received by Sheffield, Inc. 21,600 (a) Assuming that the exchange of Assets A and B has commercial substance, record the exchange for both Wildhorse, Inc. and Sheffield, Inc. in accordance with generally accepted accounting principles. (Round answers to O 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 O for the amounts.) Account Titles and Explanation Wildhorse, Inc.'s Books Debit Credit