Hello, can someone please help me with the yellow portion? Thanks!

On January 2, 2017, 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, 2018, Again sold the fixtures for $5,500 cash. Record both depreciation expense for 2018 and sale of the fixtures on September 30, 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.) Credit Begin by recording the depreciation expense for January 1, 2018 through September 30, 2018. Date Accounts and Explanation Debit Sep. 30 Depreciation Expense-Fixtures 1.800 Accumulated Depreciation Fixtures 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. $ 5,500 Market value of assets received Less: Book value of asset disposed of Cost $ 10,000 Less: Accumulated Depreciation Gain or (Loss)