Sheffield Company has an old factory machine that cost $56,000. The machine has accumulated depreciation of $31,360. 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 O for the amounts.) (a) What entry would Sheffield make to record the sale of the machine for $28,360 cash? (b) What entry would Sheffield make to record the sale of the machine for $18,360 cash