Ki 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 dating from before the bankruptcy was filed. In addition, a truck with a carrying amount of \($20,000\) was sold for \($12,000\) in 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?