On January 2, 2017, Again Clothing Consignments purchased showroom fixtures for $ 20 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 October 31 comma 2018, Again sold the fixtures for $ 8 comma 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.)