On January $2,2017,$ Snug Clothing Consignments purchased showroom fixtures for $$19,000$ cash, expecting the fixtures to remain in service for five years. Snug has depreciated the fixtures on a double$-$declining$-$balance basis, with zero residual value. On October $31,2018,$ Snug sold the fixtures for $$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 $31,2018.$

$\backslash$table$[[$Date$,$Accounts and Explanation,Debit,Credit$],[$Oct$.31,,4,],[,,,],[,,,],[-,,,$L$]]$