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 $31,900 and $33,300 (original cost of $38,600 less accumulated depreciation of $5,300 ), respectively. To equalize market values of the exchanged assets, Midwest Chicken received $7,900 in cash from China Inn. Record the gain or loss for Midwest Chicken on the exchange of the equipment. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first Gecount field.)