China Inn and Midwest Chicken exchanged assets. Midwest Chicken received restaurant equipment and gave delivery equipment. The fair value and book value of the delivery equipment given were $27,400 and $29,200 (original cost of $34,600 less accumulated depreciation of $5,400), respectively. To equalize market values of the exchanged assets, Midwest Chicken received $8,400 in cash from China Inn. Record the gain or loss for Midwest Chicken on the exchange of the equipment.