explain briefly how each of the folling transaction would affect a company

explain briefly how each of the following transaction would affect a company's
balance sheet. (Remember, assets must equal liabilities plus owners' equity before and after the transaction.)

A. Sale of used equipment with a book value of $300,000 for $500,000 cash.

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First think of what your journal entry would be to record the transaction, then think of how your journal affect your accounts, then finally how your accounts affect the balance sheet. i.e. cash is a current asset, equipment is an asset, accounts payable is a liability, revenues and expenses would affect owners equity.