Use the following to answer questions 20 - 22 AJ Construction is in the process of closing its operations. It sold its 5-year-old Caterpillar 279C Compact Track Loader for $90,000. The loader originally cost $180,000 and had an estimated useful life of 8 years and an estimated residual value of $30,000. The company uses straight-line depreciation for all equipment. 20. $ Calculate the book value of the loader at the end of the 5th year. 21. $ What was the gain or loss on the sale of the loader at the end of the 5th year; (if loss, put - in front of your answer). 22. Record the sale of the loader at the end of the 5th year