The following information is from Ellerby Company$$s comparative balance sheets.

At December $31$ Current Year Prior Year

Furniture $ $141,000$ $ $196,500$

Accumulated depreciation$$Furniture $(91,700)(113,700)$

The current year income statement reports depreciation expense on furniture of $$21,000.$ During the year, furniture costing $$55,500$ 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.