Scrapping an idle machine, the original value of the machine is 30,000 yuan, the depreciation has been 27,000 yuan, and the income of machine residual limbs is 1800 yuan. How to make accounting entries?
Borrowed accumulated depreciation is 27,000 yuan.
Fixed assets liquidation 3000
Loan fixed assets 30000
Borrowed bank deposits 1800
Liquidation of loan fixed assets 1800
Borrowing non-operating expenses 1200
Liquidation of loan fixed assets 1200