Cost of the sale is part of the gain or loss from disposal.
First, you need to remove the asset from the books.
CR fixed assets
DR accumulated depreciation
The difference is more debit that reduces the gain caused by the sales proceeds, which is why you also have:
DR bank account (for the sales proceeds)
CR bank account (for separately paid disposal cost)
CR or DR to gain/loss from disposal (CR if a gain and DR if a loss)