On January 2, 2021, Sanoma Furniture purchased display shelving for $8,400 cash, expecting the shelving to remain in service for five years. Sanor depreciated the shelving on a double-declining-balance basis, with $1,400 estimated residual value. On September 30,2022 , the company sold the shelving for $2,200 cash. Read the requirement- Start by recording depreciation expense on the shelving for 2022. (Record debits first, then credis Exclude explanations from any journal entries ) Show how to compute the gain of loss on the disposal of the shelving. (Use a minus sign or parentheses for a loss.) Now record the sale of the shelving on September 30,2022