Trans Corp. has agreed to exchange an old computer system for a van from International, Inc. In addition, International will pay Trans $2,000. The computer originally costs Trans $25,000 and its current book value is $14,000. The van's original cost was $30,000 and its accumulated depreciation is $12,000. The appraised value of the computer is $15,000, and the appraised value of the van is $13,000 Prepare the journal entries to record the exchange on Trans' book, assuming the commercial substance.