On January 2, 2017, Couture Clothing Consignments purchased showroom fixtures for $14,000 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 September 30, 2018, Couture sold the fixtures for $7,300 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. Note that 2017 depreciation was recorded and posted in 2017.) Begin by recording the depreciation expense for January 1, 2018 through September 30, 2018. Date Accounts and Explanation Debit Credit Sep. 30 Accumulated DepreciationFixtures Book value Cash Depreciation Expense-Fixtures Fixtures Gain on Disposal Loss on Disposal Maintenance Expenses