02 Gr.02) 27. Brown Inc. acquired a delivery van on October 1, 2017 at a cost of $45,000. The useful life of the van was 12 years with a residual value of $3,000. Assume that the company used straight-line method with fractional years rounded to the nearest whole month. The delivery van was traded- in with a new one at the end of the year of 2018 (December 31, 2018). The list price of the new delivery van was $56,000. The Brown Inc. accepted a trade-in allowance of $40,850 and paid the remaining amount in cash to get the new van. As a result of the trade-in, Brown Inc. had: * (3 Puan) Gain of $225 Gain of $4,600 Loss of $4.600 Loss of $225