The following selected information is from Ellerby Company's comparative balance sheets. 2016 At December 31 Furniture Accumulated depreciation-Furniture 2017 $144,000 200,500 (92,700) (114,700) The income statement reports depreciation expense for the year of $22,000. Also, furniture costing $56,500 was sold for its book value on December 31, 2017. Complete the general ledger accounts to calculate the cash received from the sale of furniture