On January 13, 2022, Bill’s Birdfeeders purchased store fixtures for $65,000 cash, expecting the fixtures to remain in service for 10 years. Bill’s Birdfeeders has amortized the fixtures on a DDB basis with an estimated residual value of $5,000. On September 30, 2023, Bill’s Birdfeeders sold the fixtures for $19,150 cash because they were not environmentally friendly. Record the amortization expense on the fixtures for the years ended  December 31, 2022, and 2023, and the sale of the fixtures on September 30, 2023. Round all final amounts to the nearest dollar.