Do I have to report selling business expenses?

We have closed our clothing business in 2019.

 

I understand that things like mannequins and clothing racks are related to "office expenses," and I did write them off as "business expenses" in previous years.

 

My question is: Do I have to report selling these "business expense"  (mannequins/racks/etc)....when closing the business?

 

If so, which form do I use?

 

I sincerely thank you very much for your time and assistance on this, and for this amazing service you provide.