As part of a major renovation at the beginning of the year, Bonham's Bakery sold shelving units (store fixtures) that were 13 years old for $1,900 cash. The original cost of the shelves was $6,600 and they had been depreciated on a straight-line basis over an estimated useful life of 15 years with an estimated residual value of $900. 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. Do not round intermediate calculations.) View transaction list Journal entry worksheet Record the sale of the shelving units. Note: Enter debits before credits. Transaction General Journal Debit Credit