If the selling price is the same as the fixed capital amount of the car in the account book, it is a loan: bank deposit loan: fixed assets.
If the selling price is higher than the book price, borrow: bank deposit loan: 1 fixed assets 2 non-operating income (or fixed assets inventory surplus)
If it is lower than the book price, borrow: 1 bank deposit 2. Non-operating expenses or fixed assets clearing (or expenses of corresponding departments) loans: fixed assets.
Which subject to choose depends on the handling method in the previous account, and it is best to keep one-on-one with similar businesses in the past.