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A company sells an office desk. You are provided with the following information: The original cost of the desk was $ 3 , 0 0

A company sells an office desk. You are provided with the following information:

The original cost of the desk was $3,000. The desk is sold for $1,000. The value of the desk is $1,500. The opening UCC balance in Class 8 is $18,000 .A new desk is purchased for $2,000.

What amount is recorded as a disposition in Class 8 ?

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