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.) $ m What is the balance of the equipment held for sale account at the end of 2024?$