On April $1,2023,$ Sheridan Limited sold some equipment for $$56300$ cash. The original cost on January $1,2017$ was $$141600.$

Accumulated depreciation at December $31,2022($the company's year end$)$ was $$82000.$ The equipment was being depreciated over

$10$ years on a straight$-$line basis with no residual value. What is the gain or loss on sale of the equipment?

$$3300$ loss

$$240$ gain

$$3780$ gain

$$3060$ loss