Pina Colada Manufacturing has old equipment that cost $51,500. The equipment has accumulated depreciation of $28,800. Pina Colada has decided to sell the equipment. (List all debit entries before credit entries. 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 0 for the amounts.) (a) What entry would Pina Colada make to record the sale of the equipment for $36,000 cash? (b) What entry would Pina Colada make to record the sale of the equipment for $15,000 cash