TJ Enterprises equipment account increased $43,000 during the period; the related accumulated depreciation increased $14,000. New equipment was purchased at a cost of $58,000 and used equipment was sold at a loss of $4,000. Depreciation expense was $19,000. How much is proceeds from the sale of the used equipment? a. $10,000 b. $15,000 c. $6,000 d. $14,000