VPC purchased Vancouver campus unit for $6,000,000 on June 12013 . The estimate useful life of the campus is 50 years with its residual value be $1,000,000. VPC using a straight line method for depreciation. After 10 years use of the Vancouver campus, VPC sold the Vancouver campus for cash $4,000,000. (Asset, Liability, Equity, Retained Earning, Revenue, Account Payable, Expense, Accumulated Depreciation, Net Income, Rent Expense, Wage Expense, Contra Asset, Cash, Note Payable, Note Receivable, Account Receivable, Long term Asset, Current Asset, Long term Liability, Current Liability, Inventory, Interest Expense, Note Receivable, Interest Receivable, Interest Revenue, Prepaid Insurance, Unearned Revenue, Interest Payable, Long term Investment, Short term Investment, Bad Debt Expense, Allowance for Doubtful Accounts, Accumulated Depreciation, Cost of Good Sold, Depreciation Expense, Share Capital, Dividend, Computer, Land, Building, Insurance Expense, Vehicles, Mortgage Payable, Wage Payable, Account Payable) Require: Please record the full journal entry for the sale transaction of Vancouver campus DR. $ DR. (received at sale) CR. Vancouver campus $ $ Please type [DR or CR] then [Gain or Loss] and $[ the amount]