On January $2,2023,$ Snug Clothing Consignments purchased showroom fixtures for $$15,000$ cash, expecting the fixtures to remain in service for five years. Snug has depreciated the fixtures on a double$-$declining$-$balance basis, with zero residual value. On August $31,2024,$ Snug sold the fixtures for $$8,200$ cash. Record both depreciation expense for $2024$ and sale of the fixtures on August $31,2024.($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 August $31,2024$