Since we can pay $A$ cents with $B$ coins, there are non-negative integers $b_1,b_2,b_5,b_{10},b_{20},b_{50}$ and $b_{100}$ such that
\begin{align*}
A &= b_1+2b_2+\ldots+100b_{100}, \\
B &= b_1+b_2+\ldots+b_{100}.
\end{align*}
We can pay $B$ dollars with $A$ coins if and only if there are non-negative integers
$a_1,a_2,a_5,a_{10},a_{20},a_{50}$ and $a_{100}$ such that
\begin{align*}
A &= a_1+a_2+\ldots+a_{100}, \\
100B &= a_1+2a_2+\ldots+100a_{100}.
\end{align*}
Hence, we can pay $A$ cents with $B$ coins and pay $B$ dollars with $A$ coins if and only if, there are non-negative integers
$a_1,a_2,a_5,a_{10},a_{20},a_{50}$ and $a_{100}$ such that
\begin{align*}
a_1+2a_2+\ldots+100a_{100} &= 100\left(b_1+b_2+\ldots+b_{100}\right), \\
a_1+a_2+\ldots+a_{100} &= b_1+2b_2+\ldots+100b_{100}.
\end{align*}
Take $a_{100}=b_1$, $a_{50}=2b_2$, $a_{20}=5b_5$, $a_{10}=10b_{10}$, $a_5=20b_{20}$, $a_2=50b_{50}$ and $a_1=100b_{100}$.