On April 1, year 20, Apple sold land to Samsung in exchange for a 700000...

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Accounting

On April 1, year 20, Apple sold land to Samsung in exchange for a 700000 non interest bearing note due on April 1 year 28. Apple would have taken 439189 cash for the land. The cost of land for Samsung was 300k.

What is Apples gain on sale?

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