> Question 10 1 pts On 1 July 2018, Sea Ltd sold an equipment to its subsidiary Shell Ltd for $182,000. Sea Ltd originally purchased the equipment for $400,000 on 1 July 2004. The original estimated useful life of the equipment is 20 years with $20,000 residual value. Calculate the amount of unrealized gain on sale of the equipment. Round your answer to the nearest whole number and do NOT include any symbols in your answer (e.g. $. .:)