Required information [The following information applies to the questions displayed below.] Faucet Landscaping purchased a tractor at a cost of $25,000 and sold it three years later for $13,400. Faucet accounted for depreciation using the straight-line method, a five-year service life, and a $3,500 residual value. Tractors are included in the Equipment account. Required: Record the sale. Jote: If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the irst account field. Journal entry worksheet Note: Enter debits before credits