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Pina Colada Company has an old factory machine that cost $55,500. The machine has accumulated depreciation of $28,800. Pina Colada has decided to sell the machine. (Credit account titles are outomatically indented when amount is entered. Da not indent monually, If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) (a) What entry would Pina Colada make to record the sale of the machine for $36,000 cash? (b) What entry would Pina Colada make to record the sale of the machine for $15,000 cash