(b) It was sold for $37.900. Decreases in assets, liabilities, or stockholders' equity require a negative sign or parentheses. -Increases in expenses and losses require a negative sign or parentheses. -Increases in Accumulated Depreciation require a negative sign or parentheses. Decreases in Accumulated Depreciation are entered as postive amounts. Bal. A Cash Assets Equipment $ SA $ = Liabilities + Stockholders' Equity Accum. Depr.- Equip. = + Common Stock Revenue $ $ Retained Earnings Expense Dividend $