I dont know if this would be a gain or loss

Brlef Exercise 7-16 (Algo) Record the sale of long-term assets (LO7-6) Piper's Pizza sold baking equipment for $26,100. The equipment was originally purchased for $73,100, and depreciation through the date of sale totaled $52,100. Record the gain or loss on the sale of the equipment. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" In the first occount fleld.) Journal entry worksheet