Question 23 3 pts Statler Stores exchanges their equipment with Waldorf Corp. for another piece of equipment. In addition, Statler also pays $9,708 cash to Waldorf for the exchange. The following information pertains to the asset given up by each company: Statler Waldorf Original Cost $18,450 $21,000 Accumulated Depreciation $2,100 $1,650 Fair Value $15,500 $20,208 What is the amount of gain or loss recognized by Waldorf if the exchange has commercial substance? Round to the nearest dollar. $330 gain O $858 gain O No gain or loss $792 loss O $261 gain