Grouper Company has an old factory machine that cost $46,000. The machine has accumulated depreciation of $25,760, Grouper has entered. Do not indent manually ill no entry is required, select "No Entry" for the occount titles and enter Ofor the amounts) (a) What entry would Grouper make to record the sale of the machine for $22,760 cash? (b) What entrywould Grouper make to record the sale of the machine for $12,760 cash