Multiple Choice Question 153 On July 1, 2021, Hale Kennels sells equipment for $227000. The equipment originally cost $610000, had an estimated 5-year life and an expected salvage value of $91000. The accumulated depreciation account had a balance of $347000 on January 1, 2021, using the straight-line method. The gain or loss on disposal is O $15900 loss. $36000 loss, $15900 gain. O $36000 gain