help!

Swifty Company has an old factory machine that cost $62,000. The machine has accumulated depreciation of $34,720. Swifty has decided to sell the machine. (List all debit entries before credit entries. Credit occount tities 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 O for the amounts.) (a) What entry would Swifty make to record the sale of the machine for $31,720 cash? (b) What entry would Swifty make to record the sale of the machine for $21,720 cash