i WAS TOLD
Suppose you have a piece of equipment that you paid 1000 in 2007.  You have fully depreciated it at 1000.  You scrap it for 100 in 2023.
 
The entry is :
10500 banks account                   dr   100
53500 income from scrap eq                              cr   100
   Record receipt from sale fo equipment
 
15400   machine asset                                          cr 1000
18100   accumulated depr         dr 1000
      Write off cost of eq sold for scrap