Noble Incorporated paid $310,000 for equipment three years ago. This year, it sold the equipment for $200,000. Through date of sale, accumulated book depreciation was $93.840 and accumulated tax depreciation was $147,327. Assuming a 21% tax rate, what is the effect of the sale on Noble's deferred tax accounts? Multiple Choice $11,232 Increase in deferred tax assets $11.232 increase in deferred tax liabilities $11.232 decrease in deferred tax abilities No effect on deferred tax accounts