On August $1,$ Sheffield, Inc. exchanged productive assets with Tamarisk, Inc. Sheffield's asset is referred to below as "Asset A$,"$ and Tamarisk' is referred to as "Asset B$."$ The following facts pertain to these assets.

$($a$)$

Assuming that the exchange of Assets $\backslash ($ A $\backslash )$ and $\backslash ($ B $\backslash )$ has commercial substance, record the exchange for both Sheffield, Inc. and Tamarisk, 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. List all debit entries before credit entries.$)$