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. 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 B lacks commercial substance, record the exchange for both Orlando, Inc. and Anaheim, Inc. in accordance with generally accepted accounting principles