TABLE 19-2 Adjusting to a Deposit Withdrawal Using Asset Sales (in millions) Before the Withdrawal After the Withdrawal Assets Liabilities/Equity Assets Liabilities/Equity Cash assets Nonliquid $ 10 Deposits $ 90 Cash assets Nonliquid $ 0 Deposits $75 assets 90 $100 Equity 10 $100 assets 80 Equity 5 E $80 $80 $15 million deposit withdrawal, met with liquidating $10 million cash assets and liquidation of $10 million of nonliquid assets at 'fire sale' price of $5 million What is the effect on equity? Why?