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QS 16-13 (Algo) Computing cash from asset sales LO P3 2020 CRUZ, INCORPORATED Comparative Balance Sheets At December 31 2021 Assets Cash $ 62,700 Accounts receivable, net 27,000 Inventory 56,600 Prepaid expenses 3,500 Total current assets 149,800 Furniture 70,500 Accumulated depreciation-Furniture (10,900) Total assets $ 209,400 Liabilities and Equity Accounts payable $ 9,900 Wages payable 5,900 Income taxes payable 1,000 Total current liabilities 16,800 Notes payable (long-term) 20,700 Total liabilities 37,500 Equity Common stock, $5 par value 152,200 Retained earnings 19,700 Total liabilities and equity $ 209,400 $ 15,700 33,300 62,500 2,900 114,400 82,200 (6,200) $ 190,400 $ 14,000 3,300 1,800 19, 100 47,800 66,900 123,000 500 $ 190,400 CRUZ, INCORPORATED Income Statement For Year Ended December 31, 2021 Sales Cost of goods sold Gross profit Operating expenses (excludine depreciation) $ 326,000 209,800 116,200 59.500 CRUZ, INCORPORATED Income Statement For Year Ended December 31, 2021 Sales $ 326,000 Cost of goods sold 209,800 Gross profit 116,200 Operating expenses (excluding depreciation) 59,500 Depreciation expense 25, 100 Incone before taxes Income taxes expense 31,600 11,500 Net income $ 20,100 Furniture costing $61,600 is sold at its book value in 2021. Acquisitions of furniture total $49.900 cash, on which no depreciation is necessary because it is acquired at year-end. Complete the general ledger accounts to calculate cash received from the sale of furniture Furniture Beginning balance Ending balance Accumulated Depreciation Beginning balance Ending balance D Furniture costing $61,600 is sold at its book value in 2021. Acquisitions of furniture total $49.900 cash, on which no depreciation is necessary because it is acquired at year-end. Complete the general ledger accounts to calculate cash received from the sale of furniture Furniture Beginning balance Ending balance Accumulated Depreciation Beginning balance Erding balance Cost Accumulated depreciation Book value (Cash received) $ 0