I need help calculating the gain and loss on the building, building improvements and totals. Additionally, is the sale colum at the bottom the sale of the property im using? let me know thanks.

Building Depreciation Building Improvements 1,375,000 Construction Equipment 90,000 2,750,000 Applicable to Years 1-3 Asset Cost Years Depreciated Annual Depreciation 27.5 27.5 100,000 50,000 18,000 Gain/Loss Calcalculation Total Costs -ACC. Dep Net Book Construction Equipment 90,000 (36,000) 54,000 Applicable to Year 2 Sale -Net Book Gain/(Loss) 86,000 54,000 32,000 Land Gain/Loss Calcalculation Building Building Improvements 2,750,000 1,375,000 Totals 1,250,000 5,375,000 Total Costs -ACC. Dep Net Book 1,250,000 2,750,000 1,375,000 5,375,000 Applicable to Year 3 Sale -Net Book Gain/(Loss) 5,375,000 5,375,000 Negative value represents a loss (Debit) Positive value represents a gain (Credit) Building Depreciation Building Improvements 1,375,000 Construction Equipment 90,000 2,750,000 Applicable to Years 1-3 Asset Cost Years Depreciated Annual Depreciation 27.5 27.5 100,000 50,000 18,000 Gain/Loss Calcalculation Total Costs -ACC. Dep Net Book Construction Equipment 90,000 (36,000) 54,000 Applicable to Year 2 Sale -Net Book Gain/(Loss) 86,000 54,000 32,000 Land Gain/Loss Calcalculation Building Building Improvements 2,750,000 1,375,000 Totals 1,250,000 5,375,000 Total Costs -ACC. Dep Net Book 1,250,000 2,750,000 1,375,000 5,375,000 Applicable to Year 3 Sale -Net Book Gain/(Loss) 5,375,000 5,375,000 Negative value represents a loss (Debit) Positive value represents a gain (Credit)