On Janunry 2, 2022, Pet Salon purchased fixtures lor $22,200 cash, expecting the fixtures to remain in servico for six years. Pet Salon has depreciated the fidures on a straigh-ine basia, with $6,000 residual value. On June 30, 2024, Pet Salon sold the foxtures for $10,950 cash. Rocord both depreciasion expense for 2024 and sale of the fictures on June 30 , 20ed. (Asstume the Begin by recording the depreciation expense as of Jun, 30, 2024