As part of a major renovation at the beginning of the year, Atiase Pharmaceuticals, Inc. sold shelving units (recorded as Equipment) that were 9 years old for $1,335 cash. The shelves originally cost $1,551 and had been depreciated on a straight-line basis over an estimated useful life of 10 years with an estimated residual value of $791.when recording the sale, the debit to accumulated depreciation will be $