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Novak Company has an old factory machine that cost $71,000. The machine has accumulated depreciation of $39,76 Novak 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 o for the amounts.) (a) What entry would Novak make to record the sale of the machine for $35,500 cash? (b) What entry would Novak make to record the sale of the machine for $21,300 cash? Debit Credit No. Account Titles and Explanation (a) (b)