Cheyenne Company has an old factory machine that cost $71,750. The machine has accumulated depreciation of $40,180. Cheyenne has decided to sell the machine. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) (a) What entry would Cheyenne make to record the sale of the machine for $35,875 cash? (b) What entry would Cheyenne make to record the sale of the machine for $21,525 cash?