[The following information applies to the questions displayed below) Abbott Landscaping purchased a tractor at a cost of $26,000 and sold it three years later for $13,900. Abbott recorded 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. (If no entry is required for a particular transaction/event, select "No Journal Ento eld.)