On February 1st, Year 4 Jordan, Inc. exchanged productive assets with David, Inc. Jordan's asset is referred to below as "Asset A," and David's is referred to as "Asset B." The following facts pertain to these assets. Jordan purchased "Asset A" on January 1, Year 3. Jordan has determined that the double declining balance method is the appropriate depreciation method and estimates the useful life of the equipment to be 5 years and the residual value to be $10,000. Required a. Calculate the accumulated depreciation of "Asset A" for the date of the exchange. b. Calculate the fair value of "Asset B " for the date of the exchange. c. Assuming that the exchange of Assets A and B lacks commercial substance, record the exchange for both Jordan, Inc. and David, Inc. in accordance with generally accepted accounting principles