On January 2, 2022, Sweet Pet purchased faxtures for $24,600 cash, expecting the fixtures to remain in service for six years. Sweet Pet has depreciated the fixtures on a straight-line basis, with $3,000 residual value. On April 30, 2024, Sweet Pet sold the foxtures for $15,200 cash. Record both depreciation expense for 2024 and sale of the fixtures on April 30, 2024. (Assume the modified half-month convention is used. Record dobits first, then credits, Select the explanation on the last line of the joumal entry table.) Begin by recording the depreciation expense as of Apr. 30, 2024