On January 2, 2016, Evergreen Lighting purchased showroom fixtures for $18,000 cash, expecting the fixtures to remain in service for 5 years. Evergreen Lighting has depreciated the fixtures on a straight-line basis, with zero residual value. On August 2, 2017, Evergreen Lighting sold the fixtures for $11,500 cash. Record both the depreciation expense on the fixtures for 2017 and the sale of the fixtures on August 2, 2017. Round intermediate calculations to the nearest cent and final answers to the nearest whole dollar?