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

CRUZ, INCORPORATED
Comparative Balance Sheets
At December 31	2021	2020
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
Accumulated 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, INCORPORATED
Income Statement
For Year Ended December 31, 2021
Sales	$ 488,000
Cost of goods sold	314,000
Gross profit	174,000
Operating expenses (excluding depreciation)	89,100
Depreciation expense	37,600
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 2021? Assume all the sales were made on credit basis. 2. What is the net increase or decrease in the Cash account for year 2021?