Equipment acquired on january $12021$ is sold on june $302024$ for $$14,500.$ The equipment cost $$28,600,$ had an estimated residual value of $$8000,$ and estimated useful life of $5$ years. The company prepares operates on a calendar year and the equipment has been depreciated using the straight line method. What amount of gain or loss should the company record on their financial statements for the year ended in $2024?$