Please help.

The following selected information is from Ellerby Company's comparative balance sheets. 2016 At December 31 Furniture Accumulated depreciation-Furniture 2017 $147,000 204,500 (93,700) (115,700) The income statement reports depreciation expense for the year of $23,000. Also, furniture costing $57,500 was sold for its book value on December 31, 2017 Complete the general ledger accounts to calculate the cash received from the sale of furniture. Furniture Beg. bal 204.500 End bal 204,500 Accumulated Depreciation 115,700 23,000 (93,700) Beg. bal. Sale of assets 2017 depreciation End. bal. 48,700 Cost Accumulated depreciation Book value (Cash received) S 57,500 45,000 $ 12,500