$5\mathrm{.}5$ Calculation Task: Cash Balance $(4$ points$)$

Your company shows the following fincancial figures for $2016($in

TEUR$)$:

The opening cash balance $($Jan $01)$ is $100$ TEUR. All customers

pay immediately. The company pays for all costs positions

immediately before Dec $31.$ What is the cash balance at Dec

$31?$