Blue Spruce Manufacturing has old equipment that cost $45,500. The equipment nas accumulated depreciation of $27,100. Blue Spruce has decided to sell the equipment. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) What entry would Blue Spruce make to record the sale of the equipment for $33,000 cash? What entry would Blue Spruce make to record the sale of the equipment for $15,000 cash