SUA - Sold a desk to Jim Adams for $350. Jim will pay this amount to Waren in January of 2018. The desk was purchased for a cost of $1,250 on September 30, 2011 along with other furniture costin $49,500 (total purchase of $50,750). The desk was fully depreciated at the end of 2016.

I am doing the accounting for the year 2017 but I am confused as to how to update the fixed asset subsidary ledger?