Asset sale during legacy data transfer period

Dear all my friend,

I am now going to migrate asset master into system.

there are some cases which asset has been sales partially before migrate into SAP.

for ex :

acquisition amount : 10000 currency unit

acc. depreciation before fiscal year : 2000 currency unit

depreciation amount posted in current fiscal year : 200 currency unit

asset sale (partially sale) in last month : 300 currency unit

should i migrate into SAP as

acquisition amount : 9700 (10000-300) currency unit

acc. depreciation before fiscal year : 2000 currency unit

depreciation amount posted in current fiscal year : 200 currency unit

or

acquisition amount : 10000 currency unit

acc. depreciation before fiscal year : 2000 currency unit

depreciation amount posted in current fiscal year : 200 currency unit

then, add more asset retirement

asset sale (partially sale) in last month : 300 currency unit

Please help to share me, which way is better !?

many thanks !