RESTAURANT ASSOCIATES <RA.A> SETS 1ST QTR GAIN Restaurant Associates Industries Inc said it expects to record a pretax gain of 3.3 mln dlrs in the first quarter from the sale and lease of real estate. The company said it received a 2.5 mln dlrs partial payment in connection with the sale of property in Manhattan and an additional one mln dlrs for early termination of the lease for its headquarters, which was relocated in February. The outstanding balance of about 8.5 mln dlrs on the sale of the property will be paid at closing scheduled for Sept 28, 1987, it said. In the first quarter ended March 31, 1986, Restaurant Associates reported net income of 313,000 dlrs or seven cts a share on sales of 40.8 mln dlrs.