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On August 1, Ayayal, Inc. exchanged productive assets with Pina, Inc. Ayayal's asset is referred to below as "Asset A, " and Fina' is referred to as "Asset B." The following facts pertain to these assets. Assuming that the exchange of Assets A and B has commercial substance, record the exchange for both Ayayal, Inc. and Pina, Inc. In accordance with generally accepted accounting principles. Assuming that the exchange of Assets A and B lacks commercial substance, record the exchange for both Ayayal, Inc., and Pina, Inc. in accordance with generally accepted accounting principles. On August 1, Ayayal, Inc. exchanged productive assets with Pina, Inc. Ayayal's asset is referred to below as "Asset A, " and Fina' is referred to as "Asset B." The following facts pertain to these assets. Assuming that the exchange of Assets A and B has commercial substance, record the exchange for both Ayayal, Inc. and Pina, Inc. In accordance with generally accepted accounting principles. Assuming that the exchange of Assets A and B lacks commercial substance, record the exchange for both Ayayal, Inc., and Pina, Inc. in accordance with generally accepted accounting principles