Tyler, Inc.'s cash balance at December 31, 2007, the end of its financial reporting year, was \(\$ 155,000\). During 2007 , cash provided by operations was \(\$ 145,000\), cash used in investing activities was \(\$ 67,000\), and cash provided by financing activities was \(\$ 10,000\). Calculate the amount of Tyler's beginning cash balance at January \(1,2007\).