Greenscape Landscaping purchased a tractor at a cost of $27,000 and sold it three years later for $14,400. Greenscape recorded depreciation using the straight-line method, a five-year service life, and a $3,500 residual value. Tractors are included in the Equipment account. equired: Record the sale. (If no entry is required for a particular transaction/event, select "No Journal Entry Required in the first accoun Journal entry worksheet 1 Record the sale of tractor. Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal