On December 31, Strike Company sold one of its batting cages for $185,300. The equipment had an original cost of $218,000 and has accumulated depreciation of $32,700. Depreciation has been recorded up to the end of the year. What is the amount of the gain or loss on this transaction?

a.gain of $43,600

b.no gain or loss

c.loss of $(32,700)

d.can't be determined with data provided