On January 2, 2023, Once Again Clothing Consignments purchased showroom fixtures for $13,000 cash, expecting the fixtures to remain in service for five years. Once Again has depreciated the fixtures on a double-declining-balance basis, with zero residual value. On August 31, 2024, Once Again sold the fixtures for $6,500 cash. Record both depreciation expense for 2024 and sale of the fixtures on August 31, 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 August 31, 2024. Before recording the sale of the fixtures, let's calculate any gain or loss on the sale of the fixtures