On January $2,2023,$ Favorite Clothing Consignments purchased showroom fixtures for $$12,000$ cash, expecting the fixtures to remain in service for five years. Favorite has depreciated the fixtures on a double$-$declining$-$balance basis, with zero residual value. On October $31,2024,$ Favorite sold the fixtures for $$5,000$ cash. Record both depreciation expense for $2024$ and sale of the fixtures on October $31,2024.($Record debits first, then credits. Select the explanation on the last line of the journal entry table. Note that $2023$ depreciation was recorded and posted in $2023.)$

Begin by recording the depreciation expense for January $1,2024$ through October $31,2024.$