AT&T unlimited and iPad 1 sale advice please

i hoping step step advice 2 things:

1. make ipad1 new (fully restored, no personal data retained) sell it.

2. proper steps transfer or sell at&t unlimited plan ipad1. have seen steps on other forums, i'm not sure proper order of changing credit card numbers pre-paid visa give buyer , updating of email , password on unlimited plan account.

thanks!

 

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