ACTY 2100 FENG Spring 2019 Part 2 (5 points) Abbott Landscaping purchased a tractor at a cost of $42,000 and sold it three entire years later for $21,000. Abbott recorded depreciation using the straight-line method, a five-year service life. and a $3,000 residual value. Tractors are included in the Equipment account Reguired: 1. Record the Sale. 2. Assume the tractor was sold for $13,000 instead of $21,000. Record the sale