14A A company sold equipment that originally cost $310,000 for $186,000 cash. The accumulated depreciation on the equipment was $124,000. The company should recognize a:

14B Riverboat Adventures pays $460,000 plus $9,000 in closing costs to buy out a competitor. The real estate consists of land appraised at $81,600, a building appraised at $172,800, and paddleboats appraised at $225,600. Compute the cost that should be allocated to the building.

14c A company sold equipment that originally cost $310,000 for $186,000 cash. The accumulated depreciation on the equipment was $124,000. The company should recognize a: