Problem 10-9 (Part Level Submission) On August 1, Kingbird, Inc. exchanged productive assets with Oriole, Inc. Kingbird's asset is referred to below as "Asset A," and Oriole' is referred to as "Asset B." The following facts pertain to these assets. Asset B $132,480 $151,800 64,860 82,800 103,500 Asset A Original cost Accumulated depreciation (to date of exchange) Fair value at date of exchange Cash paid by Kingbird, Inc. Cash received by Oriole, Inc. 55,200 20,700 20,700