Assume that on January 2, 2016, Sonoma-Maine Furniture purchased fixtures for $8,200 cash, expecting the fixtures to remain in service for five years. Sonoma-Maine has depreciated the fixtures on a double-declining-balance basis, with $1,200 estimated residual value. On August 31, 2017, Sonoma-Maine sold the fixtures for $2,200 cash. Record both the depreciation expense on the fixtures for 2017 and the sale of the fixtures. Apart from your journal entry, also show how to compute the gain or loss on Sonoma-Maine's disposal of these fixtures?