Crane Company had the following assets on January 1, 2022. Useful Life (in years) 10 Item Machinery Forklift Truck Cost $86,620 36,600 40.752 Purchase Date Jan 1, 2012 Jan 1, 2019 Jan 1, 2017 Salvage Value $0 0 3,664 5 8 During 2022, 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, 2021. Compute the gain or loss for each of the asset disposals that occurred in 2022. (Hint: Be sure to update depreciation for each asset from January 1, 2022, to disposal date.) Item Gain or Loss Amount Machinery Forklift $ Truck $ $