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Comparative Balance Sheets December 31, 2018 2018 2017 Assets Cash Accounts receivable, net Inventory Prepaid expenses Total current assets Furniture Accum. depreciation-Furniture Total assets Liabilities and Equity Accounts payable Wages payable Income taxes payable Total current liabilities Notes payable (long-term) Total liabilities Equity Common stock, $5 par value Retained earnings Total liabilities and equity $ 99,300 $ 24,900 52,800 89,100 99,20e 4,500 236,600 181,400 113,000 127,500 42,600 5,600 17,500) (9,600) $332,100 $299,300 15,700 $ 22,000 5,000 2,800 29,800 74,300 57,500 104,100 9,400 1,500 26,600 30,900 241,200 192,600 35,4892,699 $332,100 $299,30e CRUZ, INC. Income Statement or Year Ended December 31, 2018 Sales Cost of goods sold Gross profit Operating expenses $512,300 329,700 182,600 $ 39,400 93,500 132,90 Depreciation expense Other expenses Income before taxes Income taxes expense Net income 49, 700 18,100 $ 31,600 Furniture costing $77,500 is sold at its book value in 2018. Acquisitions of furniture total $63,000 cash, on which no depreciation is necessary because it is acquired at year-end. Complete the T-accounts below to determine the cash recelved from the sale of furniture Cash 3 63,000 End bal 190 500 Beg bal 2018 Cash End bal 10,637 66,863 77.500 on 10,637 66,863