On July 1, 2023, Bonita's Greenhouse purchased a new delivery truck for $107,000. She paid $20,000 cash and signed a promissory note for the remainder. Bonita estimates that the delivery truck will have a five-year useful life, or 250,000 kilometres and a residual value of $7,000. Bonita's Greenhouse has a December 31 year end. Calculate the gain or loss on disposal for the following three independent situations: Bonita sold the truck for $40,100 on January 1, 2027. Use the straight-line