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Required information Use the following information for the Quick Study below. [The following information applies to the questions displayed below.] A comparative balance sheet and income statement is shown for Cruz, Inc. 2016 CRUZ, INC. Comparative Balance Sheets December 31, 2017 2017 Assets Cash $ 64,300 Accounts receivable, net 27,600 Inventory 57,700 Prepaid expenses 3,600 Total current assets 153,200 Furniture 72,600 Accum. depreciation-Furniture (11,200). Total assets $214,600 Liabilities and Equity Accounts payable $ 10,100 Wags payable 6,000 Income taxes payable 1,000 Total current liabilities 17,100 Notes payable (long-term) 20,600 Total liabilities 37,700 Equity Common stock, $5 par value 154,700 Retained earnings 22,200 Total liabilities and equity $214,600 $ 16, 100 34,100 64,000 2,900 117, 100 82,200 (6,200) $ 193, 100 $ 14,200 3,300 1,800 19,300 47,700 67,000 123,700 2,400 $ 193, 100 CRUZ, INC. Income Statement For Year Ended December 31, 2017 Sales $330,500 Cost of goods sold 212,700 Gross profit 117,800 Operating expenses Depreciation expense $ 25,400 Other expenses 60,300 85,700 Income before taxes 32,100 Income taxes expense Net income $ 20,400 11,700 QS 12-12 Computing cash from asset sales LO P3 Furniture costing $69,600 is sold at its book value in 2017. Acquisitions of furniture total $60,000 cash, on which no depreciation is necessary because it is acquired at year-end. What is the cash inflow related to the sale of furniture? Beg. bal. Purchase of assets Furniture 82,200 60,000 69,600 Sale of assets End. bal. 72,600 Accumulated Depreciation 6,200 Beg. bal. End. bal. 6,200 | $ 69,600 Cost Accumulated depreciation Book value (Cash received) $ 69,600