Required information [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. (vecorded as Equipment) that were 10 years old for $800 cash. The shelves originally cost $5,400 and had been depreclated on a stralght-ine basis over an estimated useful life of 10 years wath an estimated residual value of $400. Required: 1. Complete the table beiow, indicating the account, amount, and drection of the effect on disposal, Assuene that depreciation has been recorded to the date of sale. (Enter any decreases to Assets, Llabilities, or Stockholders' Equity with a minus slign, Do not round intermediate calculations.)