Capital stock was issued in exchange for $360,000 cash. Purchased $180,000 of equipment by making a $60,000 cash down payment and signing a note payable for the balance. Made a $35,000 cash payment on the note payable from the purchase of equipment. Sold a piece of equipment for cash of $18,000. The equipment was sold at cost, so there is no gain or loss on the sale. What is the balance in the Cash account at the end of March