P10-9B (L05) (Nonmonetary Exchanges) On October 1, Orlando, Inc. exchanged productive assets with Anaheim, Inc. Orlando's asset is referred to below as "Asset A," and Anaheim's is referred to as "Asset B." The following facts pertain to these assets. Asset A Asset B Original cost $150,000 $167,000 Accumulated depreciation (to date of exchange) 51,000 52,000 Fair value at date of exchange 105,000 131,000 Cash paid by Orlando, Inc. 26,000 Cash received by Anaheim, Inc. 26,000 Instructions (a) Assuming that the exchange of Assets A and B has commercial substance, record the exchange for both Orlando, Inc. and Anaheim, Inc. in accordance with generally accepted accounting principles. (b) Assuming that the exchange of Assets A and Blacks commercial substance, record the exchange for both Orlando, Inc. and Anaheim, Inc. in accordance with generally accepted accounting principles