Disposal of Asset

During the year to $30$ June $20$X$7,$ Eugene Ltd sold a non$-$current asset for $$36,000.$ 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.$

What was the profit or loss on disposal, and what journal entries are needed to record the

disposal?