How to make accounting entries for fixed assets such as plates, tables and chairs sold after the inventory?

The sale of fixed assets should be transferred to liquidation first. The entries are as follows:

Debit: liquidation of fixed assets (book value of fixed assets)

Accumulated depreciation (accumulated depreciation)

Provision for impairment of fixed assets (provision for impairment)

Loan: Fixed assets (original value)

The expenses incurred in the cleaning process and the taxes payable are recorded as follows:

Debit: liquidation of fixed assets

Loans: bank deposits

Taxes payable-business tax payable

The entry to recover the sale price of fixed assets is as follows:

Debit: bank deposit

raw material

Loan: liquidation of fixed assets

Final liquidation of fixed assets carried forward:

Debit: liquidation of fixed assets

Loans: other business income

or

Borrow: non-operating expenses-disposal of fixed assets losses

Loan: liquidation of fixed assets