How to record journal entry if I sold vehicle use 80% in business?

Hi, 

I have a question about record journal entry if I sold vehicle that use 80% in business.

For example, The cost of basis for vehicle is 40,095, Business Use Percentage 80%, Accumulated depreciation is 22,479 , Sales Price is 9,597. 

On the Disposal summary report, there is no gain/loss because the cost of basis is calculated by 40,095 x 80% = 32,076. So, the calculation for gain/loss = 32,076 - Accumulated Depre 22,479 - Sales Price 9,597 = 0. 

As per below, what's account category should I record in debit for amount 8,019 to make the account balance and I can disposal the assets from my balance sheet? 

Dr. Cash on hand                       9,597

Dr. Accumulated Depreciation  22,479

Dr. ???????                                8,019

Cr.    Vehicle                                           40,095

Thank you for your help.