Do It! Review 9-3 Cheyenne Manufacturing has old equipment that cost $61,000. The equipment has accumulated depreciation of $28,700. Cheyenne 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) (b) What entry would Cheyenne make to record the sale of the equipment for $36,000 cash? What entry would Cheyenne make to record the sale of the equipment for $15,000 cash? Account Titles and Explanation Debit Credit (a) (b)