On January 2, 2015, Bright Lights purchased showroom fixtures for $10,000 cash, expecting the fixtures to remain in service for five years. Bright Lights has depreciated the fixtures on a straight-line basis, with zero residual value. On September 30, 2016, Bright Lights sold the fixtures for $5,000 cash. Record both the depreciation expense on the fixtures for 2016 and the sale of the fixtures on September 30, 2016.