On December 31, 2018, Cumulus Corporation sold an old machine to Stratus Inc. Cumulus accepted a $62,000 note payable and cash down payment of $10,000. The note payable is due December 31, 2022 with interest paid annually, beginning December 31, 2019, at a stated rate of 5%. The old machine had an original cost of $105,000 and accumulated depreciation of $45,600. The market rate on similar notes is 6%. 30. What is the gain or loss that Cumulus Corporation will record on December 31, 2018 on the sale of the equipment? (Round all calculations to the nearest dollar. Enter a gain as a positive number. Enter a loss as a negative number). 31. What is the carrying value of the notes receivable for Cumulus Corporation on December 31, 2019 after recording the interest payment (rounded to the nearest dollar)