CES -b Do It! Review 10-03 a-b Swifty Manufacturing has old equipment that cost $54,000. The equipment has accumulated depreciation of $27,700. Swifty has decided to sell the equipment. (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.) (a) What entry would Swifty make to record the sale of the equipment for $36,000 cash? (b) What entry would Swifty make to record the sale of the equipment for $15,000 cash? Account Titles and Explanation Debit Credit (a) udy (b) Click if you would like to Show Work for this question: Open Show Work 13 J