On January 1, 2023, Estrada Inc buys 20 motorcycles at a CHP auction for $10,000 each. Estrada capitalizes the motorcycles in the "Vehicle" account on their balance sheet. They expect to use the motorcycles in operations for four years, at which time they will sell them for scrap for $400 each. For depreciation calculation purposes, each motorcycle has salvage value of $400. On January 1, 2026, Estrada sells one of the motorcycles (Motorcycle #1) for $2,000 cash. Does Estrada have a gain or loss? enter gain or loss What is the amount of the gain or loss? Prepare the journal entry to record the sale of Motorcycle #1. DR: Cash DR: Accumulated Depreciation DR: Loss on sale of Vehicle CR: Vehicle