The following information is from Ellerby Company's comparative balance sheets. At December 31 Current Year Prior Year Furniture $132,000 $ 184,500 Accumulated depreciation Furniture (88,700) (110,700) The current-year income statement reports depreciation expense on furniture of $18,000. During the year, furniture costing $52,500 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. Furniture 184,500 Beg bal Sale of assets 52,500 End. bal 132,000 Accumulated Depreciation Beg. bat Current year depreciation Cash Sale of assets End, bal Cost Accumulated depreciation Book value (Cash received) $ 0