Wilbur Company sells equipment on March 31, 2017, for $37,000 cash. The equipment was purchased on January 5, 2014, at a cost of $91,400, and had an estimated useful life of five years and a residual value of $2,200. Wilbur Company uses straight-line depreciation for equipment. Adjusting journal entries are made annually at the company's year end, Calculate the gain or loss on the sale of the equipment. Round answer to nearest whole dollar. Enter without decimal places or dollar signs. If negative enter a "-" at the beginning of the number