On January ?2, 2014?, Sweet Pet purchased fixtures for $52,200 ?cash, expecting the fixtures to remain in service for six years Sweet Pet has depreciated the fixtures on a? straight-line basis, with $9,000 residual value. On July 31?, 2016?, Sweet Pet sold the fixtures for $30,600 cash. Record both depreciation expense for 2016 and sale of the fixtures on July 31?, 2016