Print out the "Depreciation and Amortization" worksheet (you may need to select the 'all worksheets' to find it). It is the sideways looking spreadsheet.
Create a new "asset" for 26 cattle. Use 26/33ths of the original cost of all 33, and 26/33ths of the "prior depreciation" that from your "Depreciation and Amortization" worksheet.
Create a new "asset" for 7 cattle. Use 7/33ths of the original cost of all 33, and 7/33ths of the "prior depreciation" that from your "Depreciation and Amortization" worksheet. Then indicate that "asset" was sold, and enter the sales information.
After verifying your two 'new' assets look right, delete the old asset that showed all 33 cattle.
