?

Kamy Corp. is in liquidation under 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?