I'm having trouble journalizing these 2 statements?

1. Got a tractor when issuing a long term note for 800

I'm pretty sure what i did is wrong... I feel like I need 2 different entries but I'm not sure?
I did: debit tractor and credit long term note payable...


2. Depreciation of non-current asset for an amount equal to 1/3 of acquisition costs

This is confusing, does this non-current asset refer to the tractor? and the acquisition meaning the 800?
I journalized this as a normal depreciation
debit depreciation expense then credit accumulated depreciation

I don't see any issues here

You must not overthink a problem