Selling a motor vehicle

Hi. I'm after advice on how to record selling a motor vehicle.

I asked my accountant how to record the transaction, abd her response is:

If you can make an account called Asset realisation account in the income section 4**** with GST Income code. Allocate to this as this will then be reflected correctly on the BAS.

I'm all good with creating the ledger account, but how do I physically record the funds going into our bank?

Thanks in advance