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. 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 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 o for the amounts. List all debit entries before credit entries.) Account Titles and Explanation Debit Wildhorse. Incis Books Shetfield. Incis Books Assuming that the exchange of Assets A and B lacks commercial substance, record the exchange for both Wildhorse, Inc. and Sheffield, Inc. in accordance with generally accepted accounting principles. (Do not round intermediate calculations. Round final answer to 0 decimal places e.s. 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.)