If no more asset how to enter and record

If no more asset how to enter and record

What is your question. Are you saying a business sold or disposed an asset. If so your journal entry is:
Debit Cash for the amount received
Debit Accumulated Depreciation for the amount of accumulated depreciation
Credit the Asset for the amount of the asset
Debit Loss on sale of asset(or disposal) or Credit Gain on Sale(or disposal) of asset for the amount of difference between your debits and credits