Sale a motor vehicle at 251000
Accumlated deprication is 184000
Cost of vehicle is 182000

What is the journal entry for this

Your figures are off! Your Accumulated Depreciation cannot be for more than the cost of the vehicle.

Your journal entry will be:
Debit Cash for the amount received
Debit Accumulated Depreciation for the amount of accumulated depreciation
Credit Vehicle for the cost of the vehicle
And either a Debit Loss on Sale of Vehicle or a Credit Gain on Sale of Vehicle for the difference between your debits and credits to get them equal