Would Loss on sale of Fixed asset go on the income statement or balance sheet ?

4:43? () Multi-Step Income Statement For the For the Year Ended 31 Dec 2022 Revenues: \begin{tabular}{|l|c|c|} \hline Sales & $108,500 & \\ \hline Less: Sales Discounts & $1,$30 & \\ \hline Net Sales Revenue & & $106,970 \\ \hline Less: Cost of Goods Sold & & $63,136 \\ \hline Gross Profit & & $43,834 \\ \hline \end{tabular} Operating Expenses Advertising Expense $842 Utilties Expense $912 Depreciation Expense $2,410 Sales Salaries Expense Office Salaries Expense $7,481 Rent Expense $8,153 Software Expense $2,194 Bad Debts Expense $189 Total Operating Expenses $34,032 Income Before Tax from Operations $9,802 Other Expenses and Losses: \begin{tabular}{|c|c|c|} \hline Interest Expenses & $429 & \\ \hline Loss on Sale of Fixed Assets & $999 & \\ \hline Total Other Expenses and Losses & & $1,228 \\ \hline Income Before Taxes & & $8,574 \\ \hline Less: Income Tax Expense & & $3,829 \\ \hline Net Income & $4,745 \\ \hline \end{tabular}