Duggan Corporation sells a piece of equipment on April 1, 2016 for $21,000. It was originally purchased on July 1, 2014 for $46,000. On that date it was assigned a residual value of $4,000 and a life of 3 years. The company rounds depreciation to the nearest month when assets are bought and sold during the year. What gain or loss should be recorded on the sale?

a. $500 gain
b. $10,500 gain
c. $3,000 loss
d. $3,000 gain
e.$500 loss

Answer: c. $3,000 loss

Business

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