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 2790 Compact Track Loader for $80,000. The loader originally cost $140,000 and had an estimated useful life of 10 years and an estimated residual value of $15,000. The company uses straight-line depreciation for all equipment. 20$ _Calculate the book value of the loader at the end of the Sth year. 21.5 _What was the pain or loss on the sale of the loader at the end of the Sth year; (if loss, put in front of your answer) 22. Record the sale of the leader at the end of the 5th year. Continued on the next page