The following information is from Ellerby Company$$s comparative balance sheets. At December $31$ Current Year Prior Year Furniture $ $139,500$ $ $194,500$ Accumulated depreciation$$Furniture $(91,200)(113,200)$ The current year income statement reports depreciation expense on furniture of $$20,500.$ During the year, furniture costing $$55,000$ was sold for its book value on December $31,$ Current Year. Complete the general ledger accounts to calculate cash received from the sale of furniture.