CRUZ, INCORPORATED At December 31 Comparative Balance Sheets \begin{tabular}{lrr} At December 31 & 2021 & 2020 \\ \hline Assets & & \\ Cash & $72,900 & $18,100 \\ Accounts receivable, net & 31,300 & 38,400 \\ Inventory & 65,600 & 72,100 \\ Prepaid expenses & 4,000 & 3,300 \\ Total current assets & 173,800 & 131,900 \\ Furniture & 80,600 & 93,500 \\ Accumulated depreciation-Furniture & (12,500) & (7,100) \\ \cline { 2 - 3 } Total assets & $241,900 & $218,300 \\ Liabilities and Equity & & \\ Accounts payable & $11,400 & $16,100 \\ Wages payable & 6,800 & 3,800 \\ Income taxes payable & 1,200 & 2,100 \\ \hline Total current liabilities & 19,400 & 22,000 \\ Notes payable (long-term) & 24,800 & 55,800 \\ \hline Total liabilities & 44,200 & 77,800 \\ Equity & & \\ Common stock, $5 par value & 170,300 & 134,800 \\ Retained earnings & 27,400 & 5,700 \\ \hline Total liabilities and equity & $241,900 & $218,300 \\ \hline \end{tabular} CRUZ, INCORPORATED Income Statement For Year Ended December 31, 2021 Sales $373,800 Furniture costing $66,000 is sold at its book value in 2021. Acquisitions of furniture total $53,100 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