On January 2, 2016, Sweet Pet purchased fixtures for $44,200 cash, expecting the fixtures to remain in service for nine years. Sweet Pet has depreciated the fixtures on a straight-line basis, with $1,000 residual value. On April 30, 2018, Sweet Pet sold the fixtures for $30,500 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 journal entry table.) Begin by recording the depreciation expense as of Apr. 30, 2018. Date Accounts and Explanation Apr. 30 Debit Credit Choose from any list or enter any number in the input fields and then click Check