Current Attempt in Progres5 On August 1, Blue, lac, enchanged productive ansets with Kingbird, inc, Blue's asset is referred to below as "Asset A." and Kingbira' is referred to ac "Asset B : The following facts pertain to these assets. (a) Ascuming that the exchange of Assets A and B has commercial substance, record the exchange for both Blue, Inc, and Kingbird, Inc. inaccordance with benerally accepted accounting principles, fRound answers to O decimal places, es.5,275, Credit account titles Assuming that the crchange of Assets A and B lackscommereial substance, record the exchange for both Blue, Inc and Kingbird. Inc in accordance with generaily accepted accounting principles. (Do not round intermediate colculations. Round final answer to 0 decimal ploces es. 58971 . Credit account titics are outomaticolly indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter 0 for the amcunts)