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Required information [The following information applies to the questions displayed below) Abbott Landscaping purchased a tractor at a cost of $28,000 and sold it three years later for $14,900 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: 1. Record the sale (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.)