The following information is from Ellerby Company's comparative balance sheets. The current year income statement reports depreciation expense on furniture of $19,500. During the year, furniture costing $54,000 was sold for its book value on December 31, Current Year. Complete the general ledger accounts to caiculate cash received from the sale of furniture. \begin{tabular}{|l|l|l|} \hline \multicolumn{2}{|c|}{ Furniture } & \\ \hline Beginning balance & & \\ \hline Sale of assets & & \\ \hline \multicolumn{2}{|c|}{ Accumulated Depreciation } & \\ \hline Ending Balance & & \\ \hline Beginning balance & & \\ \hline Current year depreciation & & \\ \hline Sale of assets & & \\ \hline & & \\ \hline Ending Balance & & \\ \hline & & \\ \hline Cost & & \\ \hline Accumulated depreciation & \\ \hline Book value (Cash received) & \\ \hline \end{tabular}