On June 1, 2018, ABC Company paid $162,000 to purchase equipment. The equipment was assigned a salvage value of $18,000 and a life of 15 years. The equipment will be depreciated using the straight-line depreciation method. On April 30, 2026, ABC Company sold the equipment for $92,000 cash. Calculate the amount of the gain recorded on the sale of the equipment. Do not enter your answer with a minus sign in front of the number.

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