CRUZ, INCORPORATED Comparative Balance Sheets At December 31 20212020 Assets Cash Accounts receivable, net Inventory Prepaid expenses Total current assets Furniture Accumulated depreciation-Furniture Total assets \begin{tabular}{rr} 4,100 & 3,300 \\ \hline 174,400 & 133,200 \\ 82,700 & 93,500 \\ (12,800) & (7,100) \\ \hline$244,300 & $219,600 \\ \hline \end{tabular} Liabilities and Equity Accounts payable $11,500$16,200 Wages payable Income taxes payable Total current liabilities Notes payable (long-term) Total liabilities \begin{tabular}{rr} 1,100 & 2,100 \\ \hline 19,400 & 22,100 \\ 22,700 & 55,700 \\ \hline 42,100 & 77,800 \end{tabular} Equity Common atock, \$5 par value Retained earnings. Total liabilities and equity \begin{tabular}{rr} 173,100 & 134,500 \\ 29,100 & 7,300 \\ \hline$244,300 & $219,600 \\ \hline \end{tabular} CRUZ, INCORPORATED Income Statement For Year Ended December 31, 2021 Cost of goods sold Gross profit Operating expenses (excluding depreciation) Depreciation expense Income before taxes Income taxes expense Net income $375,900241,900134,00068,60028,90036,50013,300$23,200 Furniture costing $70,400 is sold at its book value in 2021. Acquisitions of furniture total $59,600 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