On January 2, 2021, Drake Furniture purchased dspplay sheiving for \$s, 600 cash, expecting the shelving to remain in service for five years. Drake depreciated the shelving on a double-declining-balance Pevd the recurement. Requirement 1. Record both the depreciation experise on the vhelving for 2022 and its sale in Seplember. Aso show how to comple the gain or loss on the disposal of the shelving