How do I record Fixed asset disposal when assets is not fully depreciated (non cash - just somewhat a write off)

Equip 15,000.00
Accum 10,000.00
NBV 5,000.00

FMV??

Dr CR
What do I debit??
Accum 10K
Equip 15K
Gain on Sale 5K

Just Debit the Accumulated Deprection for 10,000
Debit Loss on Disposal of Equipment for 5,000
Credit Equipment for 15,000