Perkin Company purchased equipment on January 1, 2024, for $30,000. Suppose Perkin Company sold the equipment for 510,000 on December 31,2025 . Accumulated Depreciation as of December 31,2025 , was 516,000 . Journalize the sala of the equipment, assuming straight line depreciation was used. First, calculate any gain or loss on the sale of the equipment. (Enter a loss with a minus sigh or parentheses)