18. Yearn Company provided the following information for the year ended December 31, 2015. Net monetary assets - January 1 Sales Purchases Expenses Income tax 800,000 5,000,000 3,000,000 1,000,000 600,000 Cash dividend paid on December 31, 2015 200,000 The sales, purchases, expenses and income tax accrued evenly during the year. Selected general price index numbers are 100 on January 1 and 300 on December 31. What is the gain or loss on purchasing power during the year