Alvez reports net income of $307,500 for the year ended December 31. It also reports $95,000 depreciation expense and a $10,150 loss on the sale of equipment. Its comparative balance sheet reveals a $40,800 increase in accounts receivable, a $10,350 decrease in prepaid expenses, a $15,450 increase in accounts payable, a $12,700 decrease in wages payable, a $76,100 increase in equipment, and a $101,500 decrease in notes payable. Calculate the net increase in cash for the year.