A plant asset with a five-year estimated useful life and no residual value is sold at the end of the second year of its useful life. How would using the sum-of-the-years'-digits method of depreciation instead of the double-declining balance method of depreciation affect a gain or a loss, respectively, on the sale of the plant asset?

Decrease; Decrease

Decrease; Increase

Increase; Decrease

Increase; Increase