公司出售了一間深圳的樓宇，請問要怎樣入數?

entry
Cr property 930,000
Dr accumulated depreciation 69,750
Dr bank 810,000
Dr expenses 21,379 (所有費用相加）
Dr disposal of property 28,871

Property with the Cost = 930,000
Accumulated Amortisation = 69,750
So, the net book value is $ 860,250
Proceeds on sale of property = $810,000
Cost of Sales of the property = $(9,450 315 55 309 9450 1800)
=$21,379
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the entries of recording this disposal of property are
Cr. Property 930,000
Dr. Accumulated Amortisation 69,750
Dr. Disposal of Property 860,250
Being net book value of the property transferred to Disposal of Property Account
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Dr. Bank 788,621
Cr. Disposal of Property Account (Proceeds on sale of property) 810,000
Dr. Disposal of Property Account (Cost of Sales of the property 21,379 )
Dr. Loss on Disposal of Property 71,629
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So, there is a loss on disposal on that property recognised in the Income Statement.