On January 2, 2015, Shine Lights purchased showroom fixtures for $18,000 cash, expecting the fixtures to remain in service for five years. Shine Lights has depreciated the fixtures on a straight-line basis, with zero residual value. On March 31, 2016, Shine 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 March 31, 2016.