Blue Spruce Manufacturing has old (Credit account titles are automatically Indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the t that cost $52,000. The equipment has accumulated depreciation of $28,700. Blue Spruce has decided to sell the equipment. account titles and enter O for the amounts.) (a) What entry would Blue Spruce make to record the sale of the equipment for $37,000 cash? (b) What entry would Blue Spruce make to record the sale of the equipment for $15,000 cash