Reilly Company purchased a tractor at a cost of $$90,000.$ The tractor has an estimated salvage value of $$10,000$ and an estimated life of $8$ years, or $10,000$ hours of operation. The tractor was purchased on January $1,2013$ and was used $2,400$ hours in $2013$ and $2,100$ hours in $2014.$ On January $1,2015,$ the company decided to sell the tractor for $$35,000.$ Reilly uses the units$-$ofproduction method to account for the depreciation on the tractor. Based on this information, the entry to record the sale of the tractor will show: