Cash Company reports a $$676,000$ loss on the sale of equipment during $2022.$ Slytherin company uses the direct method for it$$s cash flow statement.

Where would this loss be reported on the cash flow statement for $2022?$ The $$676,000$ loss would: $($Here are the answer options$)$

be reported as a cash outflow from investing activities.

not be reported on the cash flow statement.

be added back in the operating activities section as an adjustment to net income.

be reported as a cash inflow from investing activities."