Before recording the sale of the fixtures, let's calculate any gain or loss on the sale of the fixtures. (Enter a loss with a minus sign or parentheses.) Now, record the sale of the fixtures on July 31,2025. On January 2, 2023, Aura Spa purchased fixtures for $51,200 cash, expecting the fixtures to remain in service for nine years. Aura Spa has depreciated the fixtures on a straight-line basis, with $8,000 residual value. On July 31,2025 , Aura Spa sold the fixtures for $37,300 cash. Record both depreciation expense for 2025 and sale of the fixtures on July 31, 2025. (Assume the modified half-month convention is used. Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Begin by recording the depreciation expense as of Jul. 31, 2025