Swifty Company has an old factory machine that cost $52,000. The machine has accumulated depreciation of $29,120. Swifty has decided to sell the machine. (a) Prepare a tabular summary to record the sale of the machine for $26,000 cash. (b) Prepare a tabular summary to record the sale of the machine for $15,600 cash. (If a transaction causes a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.)