Beerbo Inc. traded a used truck for a small computer. Before this exchange of non-monetary assets (ENMA), Beerbo's balance sheet show the used truck at a cost of $20,000 with an accumulated depreciation balance of $18,000. The fair value of the small computer was $3,300. Beerbo also paid $500 in the transaction. Solve as if ENMA lacked commercial substance and as if ENMA had commercial Substance. What would be the total fair value received by Beerbo in both transaction? Please explain both sides of the transaction.