On January 2, 2019, Ditto Clothing Consignments purchased showroom fixtures for $12,000 cash, expecting the fixtures to remain in service for five years. Ditto has depreciated the fixtures on a double-declining- balance basis, with zero residual value. On October 31, 2020, Ditto sold the fixtures for $5.900 cash. Record both depreciation expense for 2020 and sale of the fixtures on October 31, 2020