Monty Ltd$.$ owned several manufacturing facilities. On September $15$ of the current year, Monty decided to sell one of its manufacturing buildings. The building had cost $$7,800,000$ when originally purchased $9$ years ago and had been depreciated using the straight$-$line method with no residual value. Monty estimated that the building had a $30-$year life when purchased.

$($a$)$

Prepare the journal entry to record the sale of the building on Monty's books, assuming $9$ years of depreciation has already been recorded in the accounts to the date of disposal. The building was sold for $$5,610,000$ cash.