Journal entry worksheet Note: Enter debits before credits. Assume the tractor was sold for $12,100 instead of $19,300. Record the sale. (If no entry is required for a particular insaction/event, select "No Journal Entry Required" in the first account field.) Journal entry worksheet Note: Enter debits before credits. Required information [The following information applies to the questions displayed below] Greenscape Landscaping purchased a tractor at a cost of $38,000 and sold it three years later for $19,300. Greenscape recorded depreciation using the straight-line method, a five-year service life, and a $2,500 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 Entry Required" in the first account (ield.)