On January 2, 2022, Sweet Pet purchased fixtures for $62,000 cash, expecting the fixtures to remain in service for nine years. Sweet Pet has depreciated the fixtures on a straight-line basis, with $8,000 residual value. On April 30, 2024, Sweet Pet sold the fixtures for $45,000 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 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, 2024