On January $2,2024,$ Quality Clothing Consignments purchased showroom fixtures for $$11,000$ cash, expecting the fixtures to remain in service for five years. Quality Clothing Consignments has depreciated the fixtures on a double$-$declining$-$balance basis, with zero residual value. On October $31,2025,$ Quality Clothing Consignments sold the fixtures for $$6,200$ cash. Record both depreciation expense for $2025$ and sale of the fixtures on October $31,2025.$