Analysis reveals that a company had a net increase in cash of $22,310 for the current year. Net cash provided by operating activities was $20,100; net cash used in investing activities was $11,050 and net cash provided by financing activities was $13,260. If the year-end cash balance is $27,150, the beginning cash balance was:

a $4,840.

b $17,470.

c $49,460.

d $44,620.

e $43,620.