On January ?2, 2017?, Again Clothing Consignments purchased showroom fixtures for $ 14 comma 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 comma 2018?, Again sold the fixtures for $ 7 comma 300 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.) Begin by recording the depreciation expense as of September 30?, 2018. Date Accounts and Explanation Debit Credit Sep. 30 Before recording the sale of the? fixtures, let's calculate any gain or loss on the sale of the fixtures. Market value of assets received Less: Book value of asset disposed of Cost Less: Accumulated Depreciation Gain or (Loss) ?Now, record the sale of the fixtures on September 30?, 2018.