2. On May 26, 2022, Robin Company sells a piece of its manufacturing equipment for $80,000 cash. Robin had initially purchased the equipment for $200,000 in a prior period. The company had recorded $140,000 in depreciation for this related to the sale. piece of equipment as of the date of sale. Robin Company will record a, a. $80,000 gain b. $20,000 gain c. $60,000 loss d. $120,000 loss