Problem 10-9 (Part Level Submission) On August 1, Carla, Inc. exchanged productive assets with Sarasota, Inc. Carla's asset is referred to below as "Asset A," and Sarasota' is referred to as "Asset B." The following facts pertain to these assets Asset A Asset B Original cost $132,480 $151,800 Accumulated depreciation (to date of exchange) 64,860 55,200 Fair value at date of exchange 82,800 103,500 Cash paid by Carla, Inc. 20,700 Cash received by Sarasota, Inc. 20,700 (a) Assuming that the exchange of Assets A and B has commercial substance, record the exchange for both Carla, Inc. and Sarasota, 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.) Account Titles and Explanation Debit Credit Carla, Inc.'s Books Sarasota, Inc.'s Books