As part of a major renovation at the beginning of the year, Bonham's Bakery sold shelving units (store fixtures) that were 17 years old for $2,400 cash. The original cost of the shelves was $7,100 and they had been depreciated on a straight-line basis over an estimated useful life of 19 years with an estimated residual value of $1,400. Record the sale of the shelving units. (If no entry is required for a transaction/event, select "No journal entry required in the first account field.) View transaction list Journal entry worksheet A Record the sale of the shelving units. Note: Enter debits before credits. Transaction General Journal Debit Credit 1 Record entry Clear entry View general journal