Recording partial year depreciation and sale of an asset

On January 2, 2012, Pet Oasis purchased fixtures for $20,000 cash, expecting the fixtures to remain in service for six years. Pet oasis has depreciated the fixtures on a straight-line basis, with $2,000 residual value. On April 30, 2014 Pet oasis sold the fixtures for $8,000 cash. Record both depreciation expense for 2014 and sale of fixtures on April 30, 2014.