Hale's Grocery obtained bids on the construction of a dock for receiving goods at the back of its store. The lowest bid was 22,000 . The company decided to build the dock itself, however, and was able to do it for 20,000 , which it borrowed. The activity was recorded as a debit to Buildings for 22,000 and credits to Notes Payable for 20,000 and Gain on Construction for 2,000 . Do you agree with the entry?