Caesars Company is having an office furniture with its useful life 7 years and sold its furniture by the end of its 5^th year (May 2019). Sales price of this transaction is $75 000. The purchase price of the furniture was $350 000 and it was purchased in June 2014. Based on this information, assume that the company is using straight-line depreciation method. Prepare the Journal voucher of a) the depreciation booking for the year 2019 and b) the booking of selling the fixed asset.