In a sour economy like this, entrepreneurs inevitably dream up new ways to turn lemons into lemonade. At least that’s the motive behind a free software program called “Layoff Tracker.” Layoff Tracker can be planted on a Web site or a computer desktop to provide a running tally of the pink slips being handed out by major employers around the country. The tracker complies the numbers from news reports and company announcements. After two weeks of testing, the application — packaged in a capsule format known as a “widget” — was formally released Monday.