Furniture costing $73,700 is sold at its book value in 2021. Acquisitions of furniture total $60,000 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. \begin{tabular}{|l|l|l|} \hline \multicolumn{2}{|c|}{ Beginning balance } & \\ \hline & & \\ \hline Ending balance & \\ \hline Accumulated Depreciation \\ \hline Beginning balance & \\ \hline & & \\ \hline & & \\ \hline Ending balance & \\ \hline Book value (Cash received) & \\ \hline \end{tabular}