On January 1, 2023, Jamie Benn Co. had a piece of equipment with a cost of $90,000 that had been depreciated using straight- line over 10 years with no salvage value. At that point, the accumulated depreciation was $54,000. On that date, the company decided to remove the asset from service and hold it for sale. It was estimated the equipment could be sold for $32,000 at that time. At December 31, 2023, Jamie Benn had still not sold the asset and the estimated price it could be sold for had declined to $17.000. During 2024, the company still had not sold the asset, but it was estimated that the value had increased due to other new potential uses to $42.000. What is the total amount of gain or loss on the piece of equipment recognized during 2023? (Enter gains as positive numbers and losses as negative numbers.) What is the balance of the equipment held for sale account at the end of 202475