On January 1, 2012, a company sold a piece of equipment for $30,000 which it had used for several years. The equipment had cost $45,000, and its accumulated depreciation amounted to $20,000 at the time of the sale. What are the net effects on the accounting equation of selling the equipment?

Assets and Shareholders' Equity increase $30,000
		Assets decrease and Shareholders' Equity increases $5,000.
		Assets and Shareholders' Equity increase $5,000.
		Assets and Shareholders' Equity decrease $5,000.