If we have an asset, lets say it is a building that we purchased for $100,000 to use in our business, under the course of use, we have accumulated

If we have an asset, lets say it is a building that we purchased for $100,000 to use in our business, under the course of use, we have accumulated depreciation of $25,000 and then we decide to sell the building and we receive $80,000 for the sale, what would need to happen in the journal entry and why?