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MoveIt Corporation is the worlds leading express-distribution company. In addition to its 643 aircraft, the company has more than 57,000 ground vehicles that pick up and deliver packages. Assume that MoveIt sold a delivery truck for $21,000. MoveIt had originally purchased the truck for $35,000 and had recorded depreciation for three years.

Required:

1. Calculate the amount of gain or loss on disposal, assuming that Accumulated Depreciation was (a) $14,000, (b) $11,000, and (c) $19,000. (Select "None" if there is no Gain or Loss.)