Complete the table below, indicating the account, amount and direction of the effect on disposal. Assume that depreciation has been recorded to the date of sate (Enter any decreases to Assets. Liabilities, or Stockholders' Equity with a minus sign. Do not round intermediate calculations.) Prepare the journal entry to record the sale of the shelving units (If no entry is required for a transaction/event. select "No Journal Entry Required" in the first account field. Do not round intermediate calculations.) Complete the table below, indicating the account, amount and direction of the effect on disposal. Assume that depreciation has been recorded to the date of sate (Enter any decreases to Assets. Liabilities, or Stockholders' Equity with a minus sign. Do not round intermediate calculations.) Prepare the journal entry to record the sale of the shelving units (If no entry is required for a transaction/event. select "No Journal Entry Required" in the first account field. Do not round intermediate calculations.)