Mason Company purchased a new machine on January 1, 2022 for $54,000. At the time of acquisition, the machine was estimated to have a useful life of ten years and a $6,000 salvage value. The company uses the straight-line depreciation method of calculating depreciation. On August 31, 2026, the machine was sold for $13,000 cash. Calculate the amount of the loss recorded on the sale. Do not put a minus sign in front of your answer.