Use the information below to answer the questions that follow. Enter your answers using digits only - no dollar signs, commas, or decimal points. The business's year- end is December 31. Cost of equipment = 144000 Useful life in years = 6 Residual value = 0 Date purchased = March 1, 2021 Date of disposal =January 31, 2023 Cash received on disposal = 100000 What is the accumulated depreciation on the date of the disposal? What is the book value of the equipment on the date of the disposal? A What is the amount of the gain or loss on the disposal? If a loss, start your answer with a sign. A