Sheffield Company has an old factory machine that cost $57,000. The machine has accumulated depreciation of $31,920. Sheffield 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 0 for the amounts.)

(a)		What entry would Sheffield make to record the sale of the machine for $28,920 cash?
(b)		What entry would Sheffield make to record the sale of the machine for $18,920 cash?

No.	Account Titles and Explanation	Debit	Credit
(a)	enter an account title to record the first transaction	enter a debit amount	enter a credit amount
	enter an account title to record the first transaction	enter a debit amount	enter a credit amount
	enter an account title to record the first transaction	enter a debit amount	enter a credit amount
	enter an account title to record the first transaction	enter a debit amount	enter a credit amount
(b)	enter an account title to record the second transaction	enter a debit amount	enter a credit amount
	enter an account title to record the second transaction	enter a debit amount	enter a credit amount
	enter an account title to record the second transaction	enter a debit amount	enter a credit amount
	enter an account title to record the second transaction	enter a debit amount	enter a credit amount