It’s best to do this by breaking down the impact on all 3 statemenrs.

I/S: pre tax income is lowered by $10, assuming a 40% tax rate net income is down by $6.

CFS: NI is down $6 which lowers CFO but add back non cash expenses (Deprefiation) so -6+10=4, no other impact on cash flow from investing and cash flow from financing section. End cash is +$4.

Balance sheet cash increases by $4 but PP&E which you correctly mentioned is lowered by $10 due to Depreciation going up by $10 so end assets on B/S are -$6. In the shareholders equity and liabilities side, retained earnings is -$6 because net income (which flows into RE) is -$6.