On January 2, 2018, Glowing Lighting purchased showroom fixtures for $14,000 cash, expecting the fixtures to remain in service for 8 years. Glowing Lighting has depreciated the fixtures on a straight-line basis, with zero residual value. On June 30, 2019, Glowing Lighting sold the fixtures for $8,200 cash. Record both the depreciation expense on the fixtures for 2019 and the sale of the fixtures on June 30, 2019. Round intermediate calculations to the nearest cent and final answers to the nearest whole dollar. (Record debits first, then credits. Exclude explanations from any journal entries.) Record the depreciation expense for 2019. Journal Entry Date Accounts Debit Credit Jun 30 Depreciation expense, fixtures Accumulated depreciation, fixtures Record the sale of the fixtures. Journal Entry Date Accounts Debit Credit Jun 30 Cash 14,000 Accumulated depreciation, fixtures Fixtures 8,200 Gain on sale of fixtures