Assume a firm sells a depreciable asset (PP&E) that costs $100 and has accumulated depreciation of $40 for a selling price of $100 cash. no The impact of this sale on the accounting equation is to: O decrease total assets by $40; decrease owners' equity by $40 o increase total assets by $40; increase owners' equity by $40 O decrease total assets by $100; decrease owners' equity by $100 o increase total assets by $100; increase total owners' equity $100