Disposal of fixed assets

我想問下,咁樣入賬ok嗎?

eg 1.
Cost $1,000
Prov for Dep $100
Sold $800

Dr. Bank $800
Dr. Prov of Dep $100
Dr. Loss on Disposal $100
Cr. Fixed Assets $1,000


eg 2.
Cost $1,000
Prov for Dep $1,000
Sold $800

Dr. Bank $800
Cr. Gain on Disposal $800