Clothing Consignments

On 2nd January 2013, Ditto Clothing Consignments purchased showroom fixtures for $12000 cash, expecting the fixtures to remain in service for five years. Ditto has depreciated the fixtures on a straight-line basis with zero residual value. On 30 September 2014, Ditto sold the fixtures for $6200 cash.
Requirements
 Record both depreciation for 2014 and the sale of fixtures on 30 September 2014, assuming that Ditto's financial years ends in 30 June