We sold a business company car this month. The vehicle was paid in full and also fully depreciated. How do I account for this in the accounting books? Is it just a simple "write off" from asset (dr) and accumulated depreciation (cr)? What do I do with the cash I received for the vehicle we sold? (Income?)

The transaction was actually a "trade-in". We bought a new vehicle (HP) and got paid for the other vehicle.(same dealer)