Grawp Company acquired equipment on October 1, 2021, for $116,000 with an estimated 7-year life and $35,000 residual value. Grawp uses units-of-production depreciation and expects the equipment to produce 30,000 units. Actual production was: 2021 = 1,000 units; 2022 = 9,000 units; 2023 = 10,000 units; 2024 = 2,000 units. Calculate the gain or loss if the equipment was sold on March 31, 2024, for $58,000. (Enter a gain as a positive number and a loss as a negative number.) Gain