The following information is included in the footnotes of Everwood, Associates:

$9/30/20219/30/2020$

Gross PP&E $19$M $15$M

Accum. Depreciation $(5\mathrm{.}5$M$)(4$M$)$

PP&E$,$ net $$13\mathrm{.}5$M $$11$M

In the statement of cash flows for the year ended $9/30/21,$ the following information is included:

Depreciation $($only$)$ $$2$M Operating

Cash received from sale of equip $$1\mathrm{.}9$M Investing

Equipment purchased $($$$6$M$)$ Investing

Based upon this information, what was the net book value of the PP&E sold and what was the gain or loss recorded on

the sale of equipment during $2021?($Hint: use the two t$-$accounts or a rollforward of each account to solve