Answer:
On disposal, the carrying amount of the asset is derecognized by
Debit Other income/disposal account (p/l) $20,000
Credit Asset account $20,000
Being entries to derecognize the cost of the delivery van
Debit Accumulated depreciation account $18,000
Credit Other income/disposal account (p/l) $18,000
Being entries to derecognize the accumulated depreciation of the asset at the date of disposal,
Furthermore,
Debit Cash account $2,000
Credit Other income/disposal account (p/l) $2,000
Being entries to record cash collected on disposal of the asset
Explanation:
When the amount received from the disposal of an asset is higher than the carrying value of the asset, the company makes a gain on disposal. The proceed from the disposal of an asset may be recorded in the disposal or other income account.
On disposal, the carrying amount of the asset is derecognized by
Debit Other income/disposal account (p/l)
Credit Asset account
with the cost of the asset, then,
Debit Accumulated depreciation account
Credit Other income/disposal account (p/l)
With the accumulated depreciation of the asset at the date of disposal,
Furthermore,
Debit Cash account
Credit Other income/disposal account (p/l)
with the amount received from the disposal or sale of the asset
and 
is that the word management means to manage something carefully and good. And the word motivation is to motivate someone to do something weather good or bad.