E10-9 On January 2, 20X3. Kloss Furniture Warehouse purchased showroom fixtures for $9,500 cash, expecting the fixtures to remain in service five years. Kloss has depreciated the fixtures on a double-declining-balance basis, with a $1.000 estimated residual value. On September 30, 20X4. Kloss sold the fixtures for $4.950 cash. Record both the depreciation expense on the fixtures for 20X4 and the sale of the fixtures on September 30, 20X4.