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How do I create a journal entry for the sale of a fixed asset (vehicle) with a loan liability paid off by dealership?

I am having trouble figuring out how to complete the necessary journal entries to record the sale of a fixed asset (vehicle) that's outstanding loan was paid by the dealership, but had negative equity. I understand how to remove the asset/accumulated depreciation accounts, but from there I am lost.

Old vehicle: Original cost $243,70
                    Accumulated Depreciation $243,70
                    Loan Balance: $15,259

New vehicle: Cost $31,435 (which includes $2,759 negative equity)
                      New loan: $31,435

Down Payment (the tricky part for me):
          Old Vehicle Trade in Value: $9500
          Less old vehicle payoff: $15,259
          Equals Net Trade In: -$5759 
          Plus Cash Down Payment: $3,000
          leaves $-2,759 which was added to the purchase price of the new vehicle.

So I understand for the sale of the asset, I:

Debit Old Vehicle Accumulated Depreciation: $24,370
Credit Old Vehicle Fixed Asset: $24,370
Credit Gain/Loss on Sale of Asset: $9,500

I believe I am then supposed to create a "current liability account" named "asset sale deposit" to show the $15,259 paid by the dealership to close my old loan, but I do not know to show the Debits and Credits for this entry, or how to close the old loan, show the new vehicle and the new loan,

Greatly appreciate anyone that can walk me through the journal entries in order...