Crane Company had the following assets on January 1, 2017.

Item		Cost		Purchase Date		Useful Life (in years)		Salvage Value
Machinery		$86,620		Jan. 1, 2007		10		$ 0
Forklift		36,600		Jan. 1, 2014		5		0
Truck		40,752		Jan. 1, 2012		8		3,664

During 2017, each of the assets was removed from service. The machinery was retired on January 1. The forklift was sold on June 30 for $14,640. The truck was discarded on December 31. The company uses straight-line depreciation. All depreciation was up to date as of December 31, 2016. Compute the gain or loss for each of the asset disposals that occurred in 2017. (Hint: Be sure to update depreciation for each asset from January 1, 2017, to disposal date.)

Item		Gain or Loss		Amount
Machinery

		$
Forklift

		$
Truck

$