On January 2, 2006, Ditto Clothing Consignments purchased showroom fixtures for \(\$ 10,000\) cash, expecting the fixtures to remain in service 5 years. Ditto has depreciated the fixtures on a double-declining-balance basis, with zero residual value. On September 30, 2007, Ditto sold the fixtures for \(\$ 6,200\) cash. Record both depreciation for 2007 and sale of the fixtures on September 30, 2007.