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On August 1, Flounder, Inc. exchanged productive assets with Culver, Inc. Flounder's asset is referred to below as "Asset A," and Culver' 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 Flounder, Inc. and Culver, 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.) Culver, Inc.'s Books Machinery (A) 64800 Accumulated Debreciation-Machinerv (A) 50760 Cash 16200 Machinery (B) 118800 Gain on Disposal of Machinery 12960 Assuming that the exchange of Assets A and B lacks commercial substance, record the exchange for both Flounder, Inc. and Culver, Inc. in accordance with generally accepted accounting principles. (Round intermediate calculations to 5 decimal places, e.g. 1.25124 and final answer to 0 decimal places e.g. 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.) Culver, Inc.'s Books