On August 1, Wildhorse, Inc. exchanged productive assets with Sheffield, Inc. Wildhorse's asset is referred to below as "Asset A," and Sheffield is referred to as "Asset B." The following facts pertain to these assets. Asset A Original cost Accumulated depreciation (to date of exchange) Fair value at date of exchange Cash paid by Wildhorse, Inc. Cash received by Sheffield, Inc. $140,160 58,400 87,600 21,900 Asset B $160,600 68,620 109,500 Assuming that the exchange of Assets A and B lacks commercial substance, record the exchange for both Wildhorse, Inc. and Sheffield, 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 0 for the amounts.) 21,900 Debit Credit Account Titles and Explanation Wildhorse, Inc.'s Books Assuming that the exchange of Assets A and B has commercial substance, record the exchange for both Wildhorse, Inc. and Sheffield, 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 o for the amounts.) Debit Credit Account Titles and Explanation Wildhorse, Inc.'s Books Sheffield, Inc.'s Books Sheffield, Inc.'s Books >