My numbers maybe aren't entirely correct, also the table is not complete.

Required information A comparative balance sheet and income statement is shown for Cruz, Inc. CRUZ, INC. Comparative Balance Sheets December 31, 2017 2017 2016 Assets Cash Accounts receivable, net Inventory Prepaid expenses Total current assets Furniture Accum. depreciation-Furniture Total assets $75,900 18,900 40,100 75,300 3,500 137,800 99,200 7,500 $252,500 229,500 32,600 68,300 4,200 181,000 84,600 13,100) Liabilities and Equity Accounts payable Wages payable Income taxes payable Total current liabilities Notes payable (long-term) Total liabilities Equity Common stock, $5 par value Retained earnings $11,900 16,900 4,000 2,200 23,100 24,80058,400 81,500 7,100 1,200 20,200 45,000 177,300 30,200 141,500 6,500 Total liabilities and equity $252,500 $229,500 CRUZ, INC. Income Statement For Year Ended December 31, 2017 Sales Cost of goods sold Gross profit Operating expenses $392,900 252,900 140,000 Depreciation expense $30,200 other expenses Income before taxes Income taxes expense Net income 71,600 101,800 38,200 13,900 $24,300 Furniture costing $67,600 is sold at its book value in 2017. Acquisitions of furniture total 53,000 cash, on which no depreciation is necessary because it is acquired at year-end. What is the cash inflow related to the sale of furniture? Furniture Beg. bal. 99,200 67,600 Sale of assets End. bal. 31,600 Accumulated Depreciation 7,500 Beg. bal. Sale of assets 24,60030,200 2017 depreciation End. bal. 13,100 Cost Accumulated depreciation Book value (Cash received) $ 67,600 24,600 $43,000