INCA MANUFACTURING COMPANY Inca Manufacturing Company, purchased a cutting machine for $180,000 on November 2, 2018. At the purchasing date, the useful life was estimated as 10 years and the residual value was estimated as zero at the end of useful life. Straight-line method of depreciation was utilized for this asset. The company sold this asset on March 31, 2021. Required: Make the journal entry for the sale of this machine if the company sells it for a) $130,000 b) $140,000