On January 2,2021 , E Furniture purchased display shelving for 8900 cash, expecting the shelving to remain in service for five years. E depreciated the shelving on a double-declining-balance basis, with 1100 estimated residual value. On 8/31/22, the company sold the shelving for 2800 cash. Show how to compute the gain or loss on the disposal of the shelving. (Use a minus sign or parentheses for a loss.)