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a double-declining-balance basis, with $1,200 estimated residual value. On October 31,2022 , the company sold the shelving for $2,200 cash. Read the regurement. Start by recording depreciation expense on the shelving for 2022, (Record debits first, then credits. Exclude explanations from any joumal entries.) Requirement 1. Record both the depreciation expense on the shelving for 2022 and its sale in October. Also show how to compute the gain or loss on the disposal of the shelving