On January 2, 2016, King Pet purchased fixtures for $21,200 cash, expecting the fixtures to remain in service for six years. King Pet has depreciated the fixtures on a straight-line basis, with S5,000 residual value. On April 30, 2018, King Pet sold the fixtures for $13,400 cash. Record both depreciation expense for 2018 and sale of the fixtures on April 30, 2018. (Assume the modified half-month convention is used. Record debits first, then credits. Select the explanation on the last line of the joumal entry table. Check your spelling carefully and do not abbreviate.) Begin by recording the depreciation expense as of Apr. 30, 2018. Date Accounts and Explanation Debit Credit depreciation expense Apr. 30 accumulated depreciation To record depreciation on fixtures Choose from any list or enter any number in the input fields and then click Check