i need help with part B please !!

Problem 10-9 (Part Level Submission) On August 1, Pharoah, Inc. exchanged productive assets with Novak, Inc. Pharoah's asset is referred to below as "Asset A," and Novak is referred to as "Asset B." The following facts pertain to these assets. Asset A Asset B original cost $105,600 $121,000 Accumulated depreciation (to date of exchange) 44,000 51,700 Fair value at date of exchange 66,000 82,500 Cash paid by Pharoah, Inc. 16,500 Cash received by Novak, Inc 16,500