Please assist II:

Furniture costing $75,900 is sold at its book value in 2021 . Acquisitions of furniture total $64,300 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|l|} \hline \multicolumn{2}{|c|}{ Furniture } & \\ \hline Beginning balance & & \\ \hline & & \\ \hline \multicolumn{2}{|c|}{ Accumulated Depreciation } \\ \hline Ending balance & & \\ \hline & & \\ \hline Beginning balance & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline Ending balance & & \\ \hline & & \\ \hline Cost & & \\ \hline Accumulated depreciation & \\ \hline Book value (Cash received) & \\ \hline \end{tabular}