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. 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