Exact Photo Service purchased a new color printer at the beginning of Year 1 for $38,000. The printer is expected to have a four-year useful life and a $3,500 salvage value. The expected print production is estimated at 1,500,000 pages. Actual print production for the four years was as follows:

Year 1		390,000
Year 2		410,000
Year 3		420,000
Year 4		300,000
Total		1,520,000

The printer was sold at the end of Year 4 for $1,650.

c. Calculate the amount of gain or loss from the sale of the asset under each of the depreciation methods.

Gain/Loss DDB Units of Production

Loss $ $