This is My Qustion

On August 1, Metlock, Inc exchanged productive assets with Bonita, Inc. Metlock's asset is referred to below as "Asset A," and Bonita 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 Metlock, Inc and Bonita, Inc. in accordance with generally accepted accounting principles. (Round answers to 0 decimal places, e.g. 5,275. Credit occount 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.) Accumulated Depreciation - Machinery (A) : 54,400 Machinery(A) Bonita. Incis Books \begin{tabular}{|r|} \hline 149,600 \\ \hline 16,320 \\ \hline \end{tabular}