Martinez Company has an old factory machine that cost $66,000. The machine has accumulated depreciation of $36,960. Martinez has decided to sell the machine. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts.) (a) What entry would Martinez make to record the sale of the machine for $33,000 cash? (b) What entry would Martinez make to record the sale of the machine for $19,800 cash? No. Account Titles and Explanation Debit Credit (a) (b)