On June 1, 2021, XYZ Company paid $150,000 to purchase equipment. The equipment was assigned a useful life of 15 years and a $6,000 residual value. The equipment will be depreciated using the straight-line method. On November 1, 2027, XYZ Company sold the equipment for $72,100 cash. Calculate the amount of the loss recorded on the sale of the equipment. Do not put a minus sign in front of your answer.