user: Frank and his wife Maria have two bank accounts: savings and checking. Their savings account was empty, but early in January, Frank sold their old car for 5,000 and deposited the money in their savings account. In February, Maria realized that they owe a lot of taxes. They both went to the bank and transferred the 5,000 from their savings account to their checking account. A few days later, Frank goes to the bank to withdraw the money from the sale of their old car. Where is the money they acquired after selling the car?

assistant: The proceeds from selling their old car are in their checking account.