Required information M9-10 (Static) Reporting and Recording the Disposal of a Long-Lived Asset (Straight-Line Depreciation) (LO 9-5) [The following information applies to the questions displayed below] As part of a major renovation at the beginning of the year, Atiase Pharmaceuticals, Incorporated, sold shelving units (recorded as Equipment) that were 10 years old for $800 cash. The shelves originally cost $6,400 and had been depreciated on a straight-line basis over an estimated useful life of 10 years with an estimated residual value of $400 M9-10 (Static) Part 1 Required: 1. 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 sale (Enter any decreases to Assets, Liabilities, or Stockholders' Equity with a minus sign. Do not Intermediate calculations.) te the table below indicating the account amount, and direction of the effect on disposal. Assume that depreciation has corded to the date of sale (Enter any decreases to Assets, Liabilities, or Stockholders' Equity with a minus sign. Do not ntermediate calculations.) Liabilities Stockholde Sans Revenue 800 (62.400) 6,000 ad Amortization