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 $=120000$; Useful life in years $=10$; Date purchased $=$ February $1,2021$; Date of disposal $=$ October $31,2023$; Cash received on disposal $=85000.$ What is the accumulated depreciation on the date of the disposal? Answer $1$ Question $21$ What is the book value of the equipment on the date of the disposal? Answer $2$ Question $21$ What is the amount of the gain or loss on the disposal? If a loss, start your answer with a $-$ sign.