Blue Enterprises had several transactions this month, as listed below. If the beginning balance of the Cash account was $437,000, what is the balance of the Cash account at the end of the month?

1. Purchased equipment for $12,000 (paid $4,000 up-front with the rest on credit) 2. Brought in revenues of $118,000 (60% of purchases on credit) 3. Paid expenses of $98,000 4. Purchased supplies for $42,000 (80% purchased on credit) 5. Received payment for sales on credit in the past of $51,500