Sheifield Company has an old factory machine that cost $57,000. The machine has accumulated depreciation of $31.920. Sheffeld has decided to sell the machine. (tist 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) Whatentry would Shetfield make to recerd the sale of the machine for $28,920 cash? (b) What entry would Stheffield make to record the sale of the machine for $18.920 cash