On January 2, 2010, Shine Lights purchased showroom fixtures for $18,000 cash, expecting the fixtures to remain in service for five years. Shine Lights has depreci¬ ated the fixtures on a straight-line basis, with zero residual value. On March 31, 2011, Shine Lights sold the fixtures for $5,000 cash. Record both the depreciation expense on the fixtures for 2011 and the sale of the fixtures on March 31,2011.