You are preparing the journal entry for the disposal of a fixed asset by selling it, and you have already recorded depreciation to make it current. In your entry, you recorded a credit to the asset for its cost, a debit for its accumulated depreciation, and a debit for the cash you are receiving from the sale. You still need a credit for debits to equal credits in the journal entry. This credit would be a(n): O gain O loss O revenue O expense