fill in blanks and explain

On January 2,2013, Again Clothing Consignments purchased showroom fixtures for $10,000 cash, expecting the fixtures to remain in service for five years. Again has depreciated the fixtures on a double-declining-balance basis, with zero residual value. On September 30, 2014, Again sold the fixtures for $5,500 cash. Record both depreciation expense for 2014 and sale of the fixtures on September 30, 2014. Begin by recording the depreciation expense for 2014. (Record debits first, then credits. Explanations will appear on the last line of the journal entry table.) Date Accounts and Explanation Debit Credit Sep. 3 Depreciation Expense-Fixtures 1,800 1,800 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. Market value of assets received Less: Book value of asset disposed of $ 5,500 Cost $ 10,000 Less: Accumulated Depreciation Gain or (Loss)