On January $2,2023,$ Lotus Spa purchased fixtures for $$57,600$ cash, expecting the fixtures to remain in service for nine years. Lotus Spa has depreciated the fixtures on a straight$-$line basis, with $$9,000$ residual value. On April $30,2025,$ Lotus Spa sold the fixtures for $$39,500$ cash. Record both depreciation expense for $2025$ and sale of the fixtures on April $30,2025.($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.$)$

$\backslash$table$[[$Date$,$Accounts and Explanation,Debit,Credit$],[$Apr$.30],[,,,],[,,,],[,1,,],[,,,]]$

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 fix Xxures on April $30,2025.$

$\backslash$table$[[$Date$,$Accounts and Explanation,Debit,Credit$],[$Apr$.30],[,,,],[,?,,],[,$i$.,,]]$