I need help with this plz. I am in the middle of a test.

On December 31, Strike Company sold one of its batting cages for $25,290. The equipment had an original cost of $252,900 and has accumulated depreciation of $227,610. Depreciation has been recorded up to the end of the year. What is the amount of the gain or loss on this transaction?

a.Gain of $25,290

b.Gain of $455,220

c.no gain or loss

d.cannot be determined.

and this :

A machine with a cost of $52,900 has an estimated residual value of $3,970 and an estimated life of 5 years or 15,216 hours. What is the amount of depreciation for the second full year, using the double-declining-balance method?

a.$10,580

b.$21,160

c.$19,572

d.$12,696