I sold an asset that I had partially depreciated. I incurred $16k in selling costs. I'm confused as to how I record the costs so that it reduces my basis.

Asset $185k
Accum Depr $16k
Sales price $195k
Costs $16k

What would be the JE for this?

Dr. Accumulated depreciation 16
Dr. Cash 195
Cr. Asset 185
Cr. Gain from sale of fixed assets 26

Dr. SELLING EXPENSES 16
Cr. Cash 16