Andre Company sold a building to Brua Company in exchange for a 5-year, zero-interest bearing note receivable with a face amount of $1,400,000. The book value of the building at the time of sale was $900,000 [historical cost $1,100,000 and accumulated depreciation $200,000]. The market rate at the time of the sale was 6%. The entry to record the sale of the building by Andre Company is? Note Receivable Accumulated Depreciation 1,400,000 200,000 Discount on Note Receivable 353,839 Building 1,100,000 Gain on Sale 146,161 Note Receivable 1,400,000 Discount on Note Receivable 500,000 Building 900,000 Note Receivable 1,400,000 Accumulated Depreciation 200,000 Loss on Sale 78,016 Discount on Note Receivable 578,016 Building 1,100,000 Note Receivable 1,400,000 Accumulated Depreciation 200,000 Gain on Sale 200,000 Discount on Note Receivable 300,000 Building 1,100,000 None of the above