3. Counselors of Cartersville purchased equipment on January 1,2023 , for $48,000. Counselors of Cartersville expected the equipment to last for six years and have a residual value of $3,000. Suppose Counselors of Cartersville sold the equipment for $27,100 on December 31,2025 , after using the equipment for three full years. Assume depreciation for 2025 has been recorded. Journalize the sale of the equipment, assuming straight-line depreciation was used. First, calculate any gain or loss on the disposal of the equipment