Crown Specialties Ltd. reported the following at December 31, 2017 (in thousands):

______________________________________________________ 2017 _______ 2016

From the comparative balance sheet:

Property and equipment, net............................................................ $11,150 ....... $9,590

Long-term notes payable..................................................................... 4,400 ......... 3,080

From the statement of cash flows:

Depreciation....................................................................................... $ 1,920

Capital expenditures........................................................................... (4,130)

Proceeds from sale of property and equipment....................................... 770

Proceeds from issuance of long-term note payable.............................. 1,190

Payment of long-term note payable...................................................... (110)

Issuance of common shares.................................................................... 383

Determine the following items for Crown Specialties during 2017:

1. Gain or loss on the sale of property and equipment

2. Amount of long-term debt issued for something other than cash?