On 1 April 2008, Riff Raff Pty Ltd bought a building for $524,000 cash. To get the building in a state fit for use, RiffRaff Pty Ltd spent $23,100 on renovating the building which was finished on 1 May 2008. The building has an expected useful life of 29 years and zero residual value and the building is depreciated on a straight-line basis. The Building is accounted for using the revaluation method. The building was revalued to $367,000 on 30 June 2010. At 30 June 2012, the building was sold for $697,000 cash. There was no change in useful life, residual value, or depreciation method. How much was the loss on sale at 30 June 2012? solve this only if you are 100% sure.