On January 2, 2015, Snug Clothing Consignments purchased showroom fixtures for $ 13,000, 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 August 31 2016, Snug sold the fixtures for $ 6,300 cash. Record both depreciation expense for 2016 and sale of the fixtures on August 31, 2016. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.)