A comparative balance sheet and income statement is shown for Cruz, Inc.

CRUZ, INC. Comparative Balance Sheets December 31, 2015
		2015				2014
Assets
Cash	$	94,800			$	24,000
Accounts receivable, net		41,000				51,000
Inventory		85,800				95,800
Prepaid expenses		5,400				4,200
Total current assets		227,000				175,000
Furniture		109,000				119,000
Accum. depreciationFurniture		(17,000	)			(9,000	)
Total assets	$	319,000			$	285,000
Liabilities and Equity
Accounts payable	$	15,000			$	21,000
Wages payable		9,000				5,000
Income taxes payable		1,400				2,600
Total current liabilities		25,400				28,600
Notes payable (long-term)		29,000				69,000
Total liabilities		54,400				97,600
Equity
Common stock, $5 par value		229,000				179,000
Retained earnings		35,600				8,400
Total liabilities and equity	$	319,000			$	285,000

CRUZ, INC. Income Statement For Year Ended December 31, 2015
Sales				$	488,000
Cost of goods sold					314,000
Gross profit					174,000
Operating expenses
Depreciation expense	$	37,600
Other expenses		89,100			126,700
Income before taxes					47,300
Income taxes expense					17,300
Net income				$	30,000

1.

How much cash is received from sales to customers for year 2015?

Accounts Receivable
Beg. bal.
End. bal.	0

2.	What is the net increase or decrease in cash for year 2015?