How would you calculate whether there was a loss or gain in the disposal of plant assets using the 3rd and 4th bullet points?

Phillips, Inc. Income Statement For the Year Ended December 31, 2022 Additional information: - Depreciation expense was $6,000. - Dividends of $25,000 were declared and paid. - During the year, equipment was sold for $10,000 cash. This equipment cost $13,000 originally and had accumulated depreciation of $3,000 at the time of the sale. - Additional equipment was purchased for $8,000 cash