How to make accounting entries when the equipment that has been depreciated is scrapped

Article 23 of ASBE No. 4 - Fixed Assets stipulates that when an enterprise sells, transfers, or scraps fixed assets or incurs damage to fixed assets, it should recognize the proceeds from the disposal of the fixed assets, net of their book value and related taxes, in the current period's profit and loss. The book value of fixed assets is the cost of fixed assets less accumulated depreciation and accumulated impairment allowance. Losses resulting from fixed asset inventory losses shall be recognized in profit or loss for the current period. (1) Fixed assets transferred to liquidation Debit: Fixed assets liquidation Accumulated depreciation Provision for impairment of fixed assets (not necessary if no provision is made) Credit: Fixed assets (2) Incurring liquidation expenses Debit: Fixed assets liquidation Credit: Bank deposits (3) Receiving income from salvage materials Debit: Bank deposits Credit: Fixed assets liquidation (4) Carrying forward the net gain or loss of fixed assets Debit: Non-operating expenses - net loss on disposal of fixed assets Credit: Non-operating expenses - net loss on disposal of fixed assets -Net Loss on Disposal of Fixed Assets Credit: Liquidation of Fixed Assets