Faucet Landscaping purchased a tractor at a cost of $$31,000$ and sold it three years later for $$16,700.$ Faucet recorded depreciation using the straight$-$line method, a five$-$year service life, and a $$4,000$ residual value. Tractors are included in the Equipment account. $2.$ Assume the tractor was sold for $$10,900$ instead of $$16,700.$ Record the sale. $($If no entry is required for a particular transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field.$)$