Answer:
$4,000
Step-by-step explanation:
The operating activities is the activities which records day to day activities i.e change in working capital, loss or profit on sale of long term assets, depreciation expense etc
In the given situation, there is a loss of $4,000 on the sale of equipment and the same is recorded under the operating activity in a positive sign
The sale of an equipment and the purchase of an equipment would be shown in the investing activity . Hence, we do not considered here