Please help with calculations for the red boxes.

On August 1, Oriole, Inc. exchanged productive assets with Waterway, Inc. Oriole's asset is referred to below as "Asset A" and Waterway' is referred to as "Asset B." The following facts pertain to these assets. Asset A Asset B Original cost $138,240 $158,400 Accumulated depreciation (to date of exchange) 57,600 67,680 Fair value at date of exchange 86.400 108,000 Cash paid by Oriole, Inc. 21,600 Cash received by Waterway, Inc. 21,600 - Your answer is partially correct. Assuming that the exchange of Assets A and B has commercial substance, record the exchange for both Oriole, Inc. and Waterway, Inc. in accordance with generally accepted accounting principles. (Round answers to 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 O for the amounts.) Account Titles and Explanation Debit Credit Oriole, Inc.'s Books Machinery (B) 108000 Accumulated Depreciation-Machinery (A) 57600 Machinery (A) 138240 Gain on Disposal of Machinery 5760 Cash 21600 Waterway, Inc.'s Books Machinery (A) 138240 Accumulated Depreciation-Machinery (B) 67680 Cash 21600 Gain on Disposal of Machinery 69120 Machinery (B) 158400 Your answer is partially correct. Assuming that the exchange of Assets A and Blacks commercial substance, record the exchange for both Oriole, Inc. and Waterway, Inc. in accordance with generally accepted accounting principles. (Round intermediate calculations to 5 decimal places, e.g. 1.25124 and final answer to 0 decimal places e.g. 58,971. 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 O for the amounts.) Account Titles and Explanation Debit Credit Oriole, Inc.'s Books Machinery (B) 112320 Accumulated Depreciation-Machinery (A) V 57600 Machinery (A) 148320 Cash 21600 Waterway, Inc.'s Books Machinery (A) 102240 Accumulated Depreciation-Machinery (B) 67680 Cash 21600 Gain on Disposal of Machinery 33120 Machinery (B) 158400 e Textbook and Media Assistance Used