On January 2, 2023, Again Clothing Consignments purchased showroom fixtures for $11,000 cash, expecting the fixtures to remain in service for five years. Again has depreciated the fixtures on a double-declining-balance basis, with zero residual value. On September 30, 2024, Again sold the fixtures for $5,000 cash. Record both depreciation expense for 2024 and sale of the fixtures on September 30, 2024. (Record debits first, then credits. Select the explanation on the last line of the journal entry table. Note that 2023 depreciation was recorded and posted in 2023.) Begin by recording the depreciation expense for January 1, 2024 through September 30, 2024. Date Sep. 30 Accounts and Explanation Debit Credit