E$-$F:$9-23.$ Recording partial$-$year depreciation and sale of an asset $($Learning Objectives $2,3)$

On January $2,2023,$ Oasis Day Spa purchased fixtures for $$20,000$ cash, expecting the fixtures to remain in service for six years. Oasis Day Spa has depreciated the fixtures on a straight$-$line basis, witri $$2,000$ residual value. On April $30,2025,$ Oasis Day Spa sold the fixtures for $$8,000$ cash. Record both depreciation expense for $2025$ and sale of the fixtures on April $30,2025.$

Loss $$(5,000)$