Seasons, Inc. has the following plant, property, and equipment assets on its balance sheet for 2021 and 2020: ($ thousands) Land Buildings Machinery and equipment Less Accumulated depreciation 2021 $ 4,200 10,400 6.500 21,100 7.200 $ 13.900 2020 $ 4,000 9,800 6.800 20,600 6.000 $ 14.600 Total Depreciation expense for 2021 was $1,400 During 2021, Season's Inc., did not make any machinery and equipment purchases and did not soll any buildings. The cash flow from machinery and equipment sales during 2021 was $500 What was Season's gain or loss on machinery and equipment sales during 2021 (enter a gain as a positive number and a loss as a negative numbers)