Disposal of non current assets,

Hello, A question during the year to 30th June 20X7, Eugene Ltd sold a non current asset for $36000. It had been acquired three years ago at a cost of $ 180 000. At the date of disposal of the asset, the accumulated depreciation was $138,000. Find profit or loss on depreciation and make journal entries to record the disposal. Profit or loss = NBV (180,000-138,000) = 42,000 Selling price is $36,000 therefore loss of $6000 on Disposal. For Journal Entries, Cash received, 36000 is debited, loss on disposal, 6000, debited, Accumulated Depreciation, 138000, debited and asset credited at disposal. 180,000. Please correct if wrong, Thank you.