Explain in detail how the following results come out:

How can I get depreciation fixtures 4000?

how can I get accumulated depreciation 12000?

On January 2, 2017, Couture Clothing Consignments purchased showroom fixtures for $20,000 cash, expecting the fixtures to remain in service for five years. Couture has depreciated the fixtures on a double-declining-balance basis, with zero residual value. On October 31, 2018, Couture sold the fixtures for $8,200 cash. Record both depreciation expense for 2018 and sale of the fixtures on October 31, 2018. (Record debits first, then credits. Select the explanation on the last line of the journal entry table. Note that 2017 depreciation was recorded and posted in 2017.) Begin by recording the depreciation expense for January 1, 2018 through October 31, 2018. Date Accounts and Explanation Debit Credit 4,000 Oct. 31 Depreciation Expense Fixtures Accumulated Depreciation-Fixtures 4,000 To record depreciation on fixtures. Before recording the sale of the fixtures, let's calculate any gain or loss on the sale of the fixtures. $ 8,200 Market value of assets received Less: Book value of asset disposed of Cost $ 20,000 Less: Accumulated Depreciation (12,000) 8,000 $ 200 Gain or (Loss)