A comparative balance sheet and income statement is shown for Cruz, Inc. CRUZ, INC. Comparative Balance Sheets December 31, 2017 2017 2016 Assets Cash Accounts receivable, net Inventory Prepaid expenses Total current assets Furniture Accum. depreciation-Furniture Total assets $75,900 18,900 40,100 75,300 3,500 137,800 99,200 7,500 $252,500 229,500 32,600 68,300 4,200 181,000 84,600 13,100) Liabilities and Equity Accounts payable Wages payable Income taxes payable Total current liabilities Notes payable (long-term) Total liabilities Equity Common stock, $5 par value Retained earnings Total liabilities and equity $11,900 16,900 4,000 2,200 23,100 24,80058,400 7,100 1,200 20,200 45,000 177,300 30,200 141,500 6,500 $252,500 $229,500 CRUZ , INC . Income Statement For Year Ended December 31 2017 Sales Cost of goods sold Gross profit Operating expenses $392,900 252,900 140,000 Depreciation expense $30,200 other expenses Income before taxes Income taxes expense Net income 71,600 101,800 38,200 13,900 24,300 1. How much cash is received from sales to customers for year 2017? Accounts Receivable Beg. bal. Accounts recovered End. bal. 2. What is the net increase or decrease in cash for year 2017? et increase in cash