Assume that on January 2, 2016, Drake-Neiman purchased fixtures for $8,000 cash, expecting the fixtures to remain in service for five years. Drake-Neiman has depreciated the fixtures on a double-declining-balance basis, with $1,500 estimated residual value. On September 30, 2017, Drake-Neiman sold the fixtures for $2,200 cash. Record both the depreciation expense on the fixtures for 2017 and the sale of the fixtures. Apart from your journal entry, also show how to compute the gain or loss on Drake-Neiman's disposal of these fixtures?