As part of a major renovation at the beginning of the year, Atiase Pharmaceuticals, Incorporated, sold shelving units (recorded as Equipment) that were 10 years old for $890 cash. The shelves originally cost $6,760 and had been depreciated on a straight-line basis over an estimated useful life of 10 years with an estimated residual value of $460. Complete the accounting equation below, indicating the account, amount, and the effect of disposal. Assume that depreciation has been recorded to the date