Everything I currently have is correct. I just need the second blank of part D. I thought it was the book value of $4138 but that was not correct so if someone could tell me how to get the actual answer that would be great.

Un Company sold office equipment with a cost of $40,510 and accumulated depreciation of $36,372 for $5,800. Required a. What is the book value of the asset at the time of sale? b. What is the amount of gain or loss on the disposal? c. How would the sale affect net income (increase, decrease, no effect) and by how much? d. How would the sale affect the amount of total assets shown on the balance sheet (increase, decrease, no effect) and by how much? e. How would the event affect the statement of cash flows (inflow, outflow, no effect) and in what section? a. Book value 4,138 b. $ 1,662 Gain (loss) on sale Net income would C. increase $ 1,662 by by d. Total assets would increase e. Effect Inflow Section Investing activities