Sales of two wheeler profit show in books and it returns

Kollipara Sundaraiah (B.com) (3005 Points)

13 February 2022  
it assessee sales of two wheeler value rs:39,850/- in f.y.21-22.assessee purchase of two wheeler value rs:58,380/-f.y.18-19 no depreciation claimed.

question:
1.sales of two wheeler value show in books and it returns.
2.sales of two wheeler loss amount transferred to capital account or p&l account.