Assume that on Jan. 1, 2017, Nissan Company purchases fixtures for $ 8300 cash, expecting the fixtures to remain in service for five years. Nissan has depreciated the fixtures on a double-declining method basis, with $ 1700 estimated residual value, on October 31, 2018, Nissan sold the fixtures for $ 2300 cash. Required: 1. Record the depreciation expense on the fixtures for 2018. 2. Record the sale of the fixtures. The