Selected plant and equipment asset balances on December 31, 2013 for Dylex Corporation are as follows: Furniture $75,000 Accumulated Depreciation, Furniture 57,000 Total estimated useful life on the furniture is 5 years with a residual value of $3,000; depreciated using the double-declining balance method to the nearest whole month. The furniture was sold on July 3, 2014 for cash of $17,900. Prepare journal entries for the following: a. Depreciation of the furniture for 2014. b. The sale of the furniture on July 3. Ensure accuracy in your calculations by rounding only your final answer (to the nearest whole dollar). Enter the transaction letter as the description when entering the transactions in the journal. Dates must be entered in the format dd/mmm (i.e., January 15 would be 15/Jan). For simplicity, assume the assets are depreciated as individual items and will not be broken into parts and depreciated. General Journal Page GJ2 Date Account/Explanation F Debit Credit N