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. Required: 1. 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