On January ?2,2013?, Again Clothing Consignments purchased showroom fixtures for $ 10000 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, 2014?, Again sold the fixtures for $5,500 cash. Record both depreciation expense for 2014 and sale of the fixtures on September 30?,2014.