On 30th June, after depreciation was recorded, the business sold an old delivery truck that had a written down value of $8,500.00 at the end of the month, for $8,800.00 cash (the $8,800 is inclusive of GST). The delivery truck originally cost $25,000.00. This amount was not banked as at 30th June, however, it was entered into the Cash records and is to be treated as an Outstanding Deposit on the Bank Reconciliation Statement.

What accounts would these be?