Indigo Company has an old factory machine that cost $61,000. The machine has accumulated depreciation of $34,160. Indigo has decided to sell the machine. (List all debit entries before credit entries. Credit account titles are outomatically 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 Indigo make to record the sale of the machine for $31,160 cash? (b) What entry would Indigo make to record the sale of the machine for $21.160 cash