On January 2, 2021, Sonoma - Maine Furniture purchased display shelving for $8,000 cash, expecting the shelving to remain in service for five years. Sonoma - Maine depreciated the shelving on a double-declining-balance basis, with $1,900 estimated residual value: On September 30, 2022, the company sold the shelving for $2,700 cash. Read the requirement Start by recording depreciation expense on the shelving for 2022. (Record debits first, then credits. Exclude explanations from any joumal entries.) Now record the sale of the shelving on September 30, 2022. Requirement 1. Record both the depreciation expense on the shelving for 2022 and its sale in September. Also show how to compute the gain or loss on the disposal of the shelving