If you were selling in the normal course of business non-capitalized equipment/spare parts, you should have credited that to 'Other Incomes'. It is not a good practice to credit it the expense head which was originally debited, when these assets were purchased.
Since you are selling these equipments/spare parts etc. in anticipation of closing the business, it would be a good idea to create a 'Dissolution A/c/Realisation A/c'. Whenever you sell such an asset, credit the Realisation A/c. Similarly when you pay off an unrecorded liability debit it to Realisation A/c. In the end you will get profit/loss on dissolution of the business which can be credited to Capital A/c /Partners' Capital A/cs in case of proprietorship/partnership business. In case of a company you will have to show in your Income Statement.