ABC Corporation owns machinery that cost SAR 20,000 when purchased on July 1, 2017. Depreciation recorded at a rate of SAR 2,400 per year, resulting in a balance in accumulated depreciation of SAR 8,400 at December 31, 2020. The machinery sold on September 1, 2021, for SAR 10,500. Gain or loss on sale would be: ABC Corporation owns machinery that cost SAR 20,000 when purchased on July 1, 2017. Depreciation recorded at a rate of SAR 2,400 per year, resulting in a balance in accumulated depreciation of SAR 8,400 at December 31, 2020. The machinery sold on September 1, 2021, for SAR 10,500. Gain or loss on sale would be: