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MEME Company sells products with reusable and expensive containers. The customer is charged a deposit for each container delivered and receives a refund for each container returned within two years after the year of delivery. Containers held by customers on January 1, 2020 from deliveries in: 2018 P75,000 2019 P215,000 P290,000 Containers delivered in 2020 P390,000 Containers returned in 2020 from deliveries in: 2018 P45,000 2019 P125,000 2020 PI43,000 P313,000 The return were all made at the end of the year. How much is the gain or loss on sale if the carrying value of each container is P230,000 as of December 31, 2020 (Use negative sign if loss)