On January 2, 2021, Drake Furnishings purchased display shelving for $8,100 cash, expecting the shelving to remain in service for five years. Drake depreciated the shelving on a double-declining-balance basis, with $1,300 estimated residual value. On September 30, 2022, the company sold the shelving for $2,400 cash. Record both the depreciation expense on the shelving for 2022 and its sale in September. Also show how to compute the gain or loss on the disposal of the shelving.