QS 1213 (Algo) Computing cash from asset sales LO P3 CRUZ, INCORPORATED Income Statement \begin{tabular}{lr} \multicolumn{1}{l}{ For Year Ended December 31, 2021} & \\ Sales & $373,800 \\ Cost of goods sold & 240,600 \\ Gross profit & 133,200 \\ Operating expenses (excluding depreciation) & 68,300 \\ Depreciation expense & 28,800 \\ Income before taxes & 36,100 \\ Income taxes expense & 13,100 \\ Net income & $23,000 \\ \hline \hline \end{tabular} Furniture costing $66,000 is sold at its book value in 2021. Acquisitions of furniture total $53,100 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