Funseth Farms Inc. purchased a tractor in 2018 at a cost of $39,600. The tractor was sold for $3,800 in 2021. Depreciation recorded through the disposal date totaled $34,000. (1) Prepare the journal entry to record the sale. (2) Now assume the tractor was sold for $12,400; 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.) View transaction list Journal entry worksheet < 2 Record the sale of the tractor for $3,800. > Note: Enter debits before credits Event 1 General Journal Debit Credit Record entry Clear entry View general journal