How to record the sale of a completely decpreciated asset with a sale amount more than the original cost entered in the books?

Debit Cash for the amount of cash received or Appropriate Receivable account for the amount due to you (or comibinaiton of)
Debit Accumulated Depreciation for the Depreciation of the asset
Credit Appropriate Asset Account for the cost of the asset
Credit Gain on Sale of an Asset for the difference