Current Attempt in Progress Ayayal Company has an old factory machine that cost $40,000. The machine has accumulated depreciation of $22,400, Ayyyai has decided to sell the machine (Credit occount titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry' for the occount titles and enter Ofor the amounts.) (a) What entry would Ayayal make to record the sale of the machine for $19,400 cash? (b) What entry would Ayayai make to record the sale of the machine for $9,400 cash? No. Account Titles and Explanation Debit Credit (3) Cash 19400 Accumulated Depreciation-Equipment Equipment (b) Cash Accumulated Depreciation-Equipment Equipment