On January 13, 2019, Bill's Birdfeeders purchased store fixtures for \(\$ 65,000\) cash, expecting the fixtures to remain in service for 10 years. Bill's Birdfeeders has amortized the fixtures on a DDB basis with an estimated residual value of \(\$ 5,000\). On September 30, 2020, Bill's Birdfeeders sold the fixtures for \(\$ 19,150\) cash because they were not environmentally friendly. Record the amortization expense on the fixtures for the years ended December 31, 2019, and 2020, and the sale of the fixtures on September 30, 2020. Round all final amounts to the nearest dollar.