Funseth Farms Inc. purchased a tractor in 2015 at a cost of $30,000. The tractor was sold for $3,000 in 2018. Depreciation recorded through the disposal date totaled $26,000. Prepare the journal entry to record the sale. Now assume the tractor was sold for $10,000; prepare the journal entry to record the sale. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)