Greenscape Landscaping purchased a tractor at a cost of $32,000 and sold it three years later for $16,000. Greenscape recorded depreciation using the straight-line method, a five-year service life, and a $2,000 residual value. Tractors are included in the Equipment account. quired: Record the sale. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first accour ld.) Journal entry worksheet Note: Enter debits before credits. 2. Assume the tractor was sold for $10,000 instead of $16,000. Record the sale. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) Journal entry worksheet Record the sale of tractor. Note: Enter debits before credits