2018 CRUZ, INC. Comparative Balance Sheets December 31, 2019 2019 Assets Cash $ 91,100 Accounts receivable, net 39,100 Inventory 81,800 Prepaid expenses 5,200 Total current assets 217,200 Furniture 105,000 Accum. depreciation-Furniture (16,200) Total assets $306,000 Liabilities and Equity Accounts payable $ 14,400 Wages payable 8,600 Income taxes payable 1,400 Total current liabilities 24,400 Notes payable (long-term) 28,900 Total liabilities 53,300 Equity Common stock, $5 par value 216,400 Retained earnings 36,300 Total liabilities and equity $306,000 $ 22,900 48,600 91,300 4,100 166,900 116,200 (8,700) $274,400 $ 20,200 4,500 2,500 27,200 66,400 93,600 172,100 8,700 $274,400 CRUZ, INC. Income Statement For Year Ended December 31, 2019 Sales $469, 700 Cost of goods sold 302, 300 Gross profit 167,400 Operating expenses Depreciation expense $36,200 Other expenses 85,900 122,100 Income before taxes 45,300 Income taxes expense 16,500 Net income $ 28,800 How much cash is received from sales to customers for year 2019? Assume all the sales were made on credit basis. Accounts Receivable Beg. bal. End. bal. What is the net increase or decrease in cash for year 2019