On July 1, 2022, Crane Company sels equipment for $135000. The equipment originally cost s400000, had an estimated 5-year life and an expected salvage value of $50000. The Accumulated Depreciation account had a balance of $245000 on January 1, 2022, using the straight-ine method. The gain or loss on disposal is O120000 gain. O $20000 loss. O s15000 loss O S15000 gan