Micron Precision purchaed equipment on January 1, 2024:

Micron Prechsion purchased equipment on January 1, 2024, for $32,903. Suppose Micron Precision sold the equipenent for $24,000 on December 31, 2026. Accurnulated Depreciation as of December 31, 2026, was $15,186, Journalize the sale of the equipment, assurning straight-fine depreciation was used First, calculate ary gain or loss on the disposal of the equipment