[The following information applies to the questions displayed below.]

The balance sheets of HiROE, Inc., showed the following at December 31, 2017, and 2016:

	December 31, 2017			December 31, 2016
Equipment, less accumulated depreciation of $27,300 at December 31, 2017, and $19,500 at December 31, 2016. c-1. Assume that this equipment account represents the cost of 10 identical machines. Prepare the horizontal model for sale of the machine to calculate the gain or loss on the sale of one of the machines on January 2, 2018, for $3,900. (Use amounts with + for increases and amounts with for decreases.)	$	35,100		$	42,900