On January 2, 2018, Barrett Furniture purchased display shelving for $8,600 cash, expecting the shelving to remain in service for five years. Barrett depreciated the shelving on a double-declining-balance basis, with $1,000 estimated residual value. On September 30, 2019, the company sold the shelving for $3,000 cash. Read the requirement. Start by recording depreciation expense on the shelving for 2019. (Record debits first, then credits. Exclude explanations from any journal entries.) Journal Entry Date Accounts Debit Credit Sep 30