2. Assume the tractor was sold for $10,300 instead of $16,500. Record the sale. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first occount field.) Journal entry worksheet Note: Enter debits before credits. 2. Assume the tractor was sold for $10,300 instead of $16,500. Record the sale. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first occount field.) Journal entry worksheet Note: Enter debits before credits