Furniture costing $74,800 is sold at its book value in 2021. Acquisitions of furniture total $60,300 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|} \hline & \\ \hline Beginning balance \\ \hline Ending balance \\ \hline & Accumulated Depreciation \\ \hline Beginning balance \\ \hline & \\ \hline Ending balance \\ \hline Cost \\ \hline Accumulated depreciation \\ \hline Book value (Cash received) \\ \hline \end{tabular}