On January 2, 2015. Couture Clothing Consignments purchased showroom fixtures for $18,000 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. 2016. Couture sold the fixtures for $8, 200 cash. Record both depreciation expense for 2016 and sale of the fixtures on October 31. 2016. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Begin by recording the depreciation expense for 2016