On January 1, 2025, Fa7-04q Company paid $326,900 to purchase some equipment. The equipment was assigned a $4,700 salvage value and a useful life of nine years. Fa7-04q Company will use the sum-of-the years-digits' depreciation method to depreciate the equipment. On December 31, 2027, fa7-044 Company sold the equipment for $45,000 cash Calculate the amount of the loss recorded by Fa7-049 Company from the sale of the equipment. Do not enter your answer with a minus sign in front of the number