Brief Exercise 13.8 (Static) Determining Beginning Cash Balance (LO13-2) Tyler, Inc's cash balance at December 31 of the current year, the end of its financial reporting year, was $155,000. During the year, cash provided by operations was $145,000, cash used in investing activities was $67,000, and cash provided by financing activities was $10,000. Calculate the amount of Tyler's beginning cash balance at January 1 , of the current year