Required information The following information applies to the questions displayed below.) Abbott Landscaping purchased a tractor at a cost of $41.000 and sold it three years later for $21,100. Abbott recorded depreciation using the straight line method, a five year service life, and a $3,000 residual value. Tractors are included in the Equipment account Journal entry worksheet Record the sale of equipment. Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal