Miller Company sold some office equipment on September 30, 2020 for $28,000 cash. The office equipment was originally bought on January 1, 2017 for $45,000 with an estimated useful life of 9 years with no residual value. The company has not yet recorded any depreciation expense for the year 2020 and they follow a yearly cycle. Record the impact of the following activities: Part A) First, update the depreciation on September 30, 2020 just prior to the sale using the accounting equation. Part B) Next, record the sale of the equipment in the accounting equation