Debit: liquidation of fixed assets, accumulated depreciation,
Loans: fixed assets.
2. Earn clean income,
Debit: bank deposit,
Loan: Fixed assets clearing, taxes payable-VAT payable.
3. The cleaning costs incurred,
Borrow: clean up fixed assets,
Loan: bank deposits and other subjects.
4. Carry forward and clean up the net profit and loss,
Debit: income from asset disposal,
Credit: Fixed assets liquidation (or reverse entry).