On January 2, 2018, Loved Clothing Consignments purchased showroom fixtures for $19,000 cash, expecting the fixtures to remain in service for five years. Loved has depreciated the fixtures on a double-declining-balance basis, with zero residual value. On September 30, Loved sold the fixtures for $8000 cash. Record both depreciation expense for 2024 and sale of the fixtures on September 30, 2024