Rogers Company reported net income of $41,079 for the year. During the year, accounts receivable increased by $7,858, accounts payable decreased by $2,715, and depreciation expense of $5,709 was recorded. Net cash provided by operating activities under the indirect method for the year is

An investor purchased 426 shares of common stock, $24 par, for $21,300. Subsequently, 102 shares were sold for $32 per share. What is the amount of gain or loss on the sale?