On January 1, 2023 Al-Quds Co. exchanged productive assets with Birzeit Co.. Al-Quds's asset is referred to below as "Asset A", and Birzeit's is referred to as "Asset B". The following facts pertain to these assets. Assume the exchange lacks commercial substance. Information Original cost Al-Quds Company Birzeit Company (Asset A) (Asset B) $200,000 $100,000 Acc. dep. (to date of exchange) 90,000 30,000 Fair value at date of exchange 150,000 120,000 Cash received 30,000 Cash paid 30,000 Required Prepare the exchange entry for Al-Quds company. Exchange Lacks Commercial Substance Al-Quds Company (Asset A)