kamy corp. is in liquidation under chapter 7 of the federal bankruptcy code. the bankruptcy trustee has established a new set of books for the bankruptcy estate. after assuming custody of the estate, the trustee discovered an unrecorded invoice of $1,000 for machinery repairs performed before the bankruptcy filing. in addition, a truck with a carrying amount of $20,000 was sold for $12,000 cash. this truck was bought and paid for in the year before the bankruptcy. what amount should be debited to estate equity as a result of these transactions?