Delta Co. owns equipment that cost SAR 75,000 when purchased on January 1, 2017. On January 1, 2020, (3 years later) Delta Co. sold the equipment for SAR 32,000 cash. The UpToDate Accumulated depreciation on January 1, 2020 is SAR 45,000. The result of selling the equipment is SAR 2,000 Gain SAR 2,000 Loss SAR 43,000 Loss SAR 43,000 Gain 10 23