Begin by recording the depreciation expense as of Apr. $30,2025.$

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.$)$

Fair value of assets received

Less: Book value of asset disposed of

Cost

Less: Accumulated Depreciation

Gain or $($Loss$)$

Now, record the sale of the fixtures on April $30,2025.$