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 as $ b. Pops would account for c Incline would record the value of the computer as $ d. Incline would account for e. Assuming the exchange has no commercial substance, Incline would record the value of the computer ass