Need help how to solve part B when exchange lacks commercial substance and part A when there is commercial substance. Confused on the difffsrences when finding answer and journal entries

Fair value 92,000 69,000 2,000 95,0 185,000 Instructions For each of the four independent situations, prepare the journal entries to record the exchange on the books of each company. netary Exchanges) On August 1, Hyde, Inc. exchanged productive assets with Wiggins, Inc. Hyde's asset is referred to below as "Asset A," and Wiggins' is referred to as "Asset B." The following facts pertain to these assets. Hyde Wiggih Asset A Asset B Original cost Accumulated depreciation (to date of exchange 40,000 60,000 15,000 $110,000 47,000 75,000 Fair value at dat oication to date of exc000010 Fair value at date of exchange Cash paid by Hyde, Inc. Cash received by Wiggins, Inc. 15,000 Instructions (a) Assuming that the exchange of Assets A and B has commercial substance, record the exchange for both Hyde, Inc. and Wiggins, Inc. in accordance with generally accepted accounting principles. and Wiggins, Inc. in accordance with generally accepted accounting principles. (b) Assuming that the exchange of Assets A and B lacks commercial substance, record the exchange for both Hyde, I Cansintion trades an old crane that has a