\begin{tabular}{llr} \multicolumn{3}{c}{ CRUZ, INCORPORATED Income Statement } \\ & \multicolumn{1}{c}{ For Year Ended December 31, 2021 } & \\ Sales & $44,200 \\ Cost of goods sold & 285,900 \\ Gross profit & 158,300 \\ Operating expenses (excluding depreciation) & 81,200 \\ Depreciation expense & 34,200 \\ Income before taxes & 42,900 \\ Income taxes expense & 15,600 \\ Net income & $27,300 \\ \hline \end{tabular} Furniture costing $75,900 is sold at its book value in 2021. Acquisitions of furniture total $64,300 cash, on which no depreciation is necessary because it is acquired at year-end. Complete the general ledger accounts to calculate cash received from the sale of furniture