Question $25$

Jan Bellows, Inc. $("$JBI$")$ sells equipment for $$184$ cash on $12/31/$X$4.$ JBI purchased the

equipment on $\frac{1}{1}\frac{?}{x1}$ for $$210$ and estimated that the machine would remain useful for

$5$ years. How does the equipment sale affect JBI's net income in $20$X$4?$

Please enter a positive number for increases to net income and a negative number for

decreases to net income and do not include a dollar sign $($e$.$g$.,-100$ or $100).$