ABC Company's balance sheets for 2019 are given below: January 1, 2019 December 31, 2019 ASSETS: Cash ? 59,000 Accounts receivable 71,000 ? Inventory ? 90,000 Prepaid insurance 13,000 ? Investments ? ? Land ? 73,000 LIABILITIES + EQUITY: Accounts payable 39,000 32,000 Salaries payable 11,000 ? Unearned revenue 10,000 21,000 Notes payable ? ? Common stock 104,000 130,000 Retained earnings 58,000 67,000 ABC Company's 2019 income statement is given below: Sales revenue 385,000 Cost of goods sold 194,000 Salaries expense 79,000 Insurance expense 62,000 Loss on sale of land 17,000 Net income 33,000 The following cash flows were taken from ABC Company's 2019 statement of cash flows: Cash collected from customers 404,000 Cash received from the sale of land 16,000 Cash received from bank loans 15,000 Cash received from the issue of common stock ? Cash paid to purchase inventory <207,000> Cash paid for salaries <71,000> Cash paid for insurance <59,000> Cash paid to purchase land <57,000> Cash paid to purchase investments <24,000> Cash paid for dividends ? 

Calculate the balance in the cash account at January 1, 2019. Do not use decimals in your answer.