Pops Corp. has agreed to exchange an old computer system for a van from Incline, Inc. The computer originally cost Pops $25,000 and its current book value is $16,000. The van's original cost was $30,000 and its accumulated depreciation is $17.000. The appraised value of the computer is $14,000, and the appraised value of the van is $16.000. Assume the transaction has commercial substance a. Pops would record the value of the van ass b. Pops would account for c. Incline would record the value of the computer as 5 d. Incline would account for e Assuming the exchange has no commercial substance Incline would record the value of the computer as $