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Faucet Landscaping purchased a tractor at a cost of $$33,000$ and sold it three years later for $$16,500.$ Faucet 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.

$2.$ Assume the tractor was sold for $$10,300$ instead of $$16,500.$ Record the sale. $($If no entry is required for a particular transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field.$)$

$\backslash$table$[[$No$,$Transaction,General Journal,Debit,Credit$],[1,1,$Cash,,$],[,,$Accumulated Depreciation,,$],[,,$Loss,,$],[,,$Equipment,$33,000,]]$