Assume that on January 2, 2013, a Pizza Hut franchise purchased fixtures for $15,000 cash, expecting the fixtures to remain in service five years. The restaurant has depreciated the fixtures on a double-diminishing-balance basis, with $1,000 estimated residual value. On June 30, 2014, Pizza Hut sold the fixtures for $5,000 cash. Record both the depreciation expense on the fixtures for 2014 and then the sale of the fixtures. Apart from your journal entries, also show how to compute the gain or loss on Pizza Hut's disposal of these fixtures.