Flint Manufacturing has old equipment that cost $55,000. The equipment has accumulated depreciation of $27,000. Flint has decided to sell the equipment. (Credit account titles are automatically indented when amount is entered. Do not indet manually. If he entry is required, select "No Entry for the account titles and enter for the amounts.) (a) (b) What entry would Flint make to record the sale of the equipment for $31,000 cash? What entry would Flint make to record the sale of the equipment for $15,000 cash? Account Titles and Explanation Debit Credit (a) (b)