Please help questions in red color

Homework Chapter uo Problem 10-9 On August 1, Ayayai, Inc. exchanged productive assets with Pina, Inc. Ayayai's asset is referred to below as "Asset A," and Pina' is referred to as "Asset B." The following facts pertain to these assets. Review Resslts Study Objective $144,000 165.000 Accumulated depreciation (to date of Fair value at date of exchange 90,000 112,500 Cash paid by Avaya, Inc. 22,500 Cash received by Pina, Inc. Your answer is correct. Assuming that the exchange of Assets A and B has commercial substance, record the exchange for both Ayayai, Inc. and Pina, 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 0 for the amounts.) TAN 60000 L 125001 6000 22500