Learning Objectives 2, 3 Depr. Exp. $3,400 Jums using the new testen vanuit, juurijantes Me expense on the building for years 15 and 16. E9-22 Recording partial-year depreciation and sale of an asset On January 2, 2017, Comfy Clothing Consignments purchased showroom fixtures for $17,000 cash, expecting the fixtures to remain in service for five years. Comfy has depreciated the fixtures on a double-declining-balance basis, with zero residual value. On October 31, 2018, Comfy sold the fixtures for $7,600 cash. Record both deprecia- tion expense for 2018 and sale of the fixtures on October 31, 2018.