Use the following to answer questions 20-22 AL Construction is in the process of closing its operations. It sold its 3-year-old Caterpillar 279C Compact Track Loader for $150,000. The loader originally cost $210,000 and had an estimated useful life of 10 years and an estimated residual value of $5,000. The company uses straight-line depreciation for all equipment. 20. $._ _Calculate the book value of the loader at the end of the 3rd year. 21. $ What was the gain or loss on the sale of the loader at the end of the 3rd year; (if loss, put-in front of your answer). 22. Record the sale of the loader at the end of the Brd year