Category	Prior Year	Current Year
Accounts payable	???	???
Accounts receivable	320,715	397,400
Accruals	40,500	33,750
Additional paid in capital	500,000	541,650
Cash	17,500	47,500
Common Stock	94,000	105,000
COGS	328,500	430,354.00
Current portion long-term debt	33,750	35,000
Depreciation expense	54,000	54,065.00
Interest expense	40,500	42,764.00
Inventories	279,000	288,000
Long-term debt	338,805.00	401,409.00
Net fixed assets	946,535	999,000
Notes payable	148,500	162,000
Operating expenses (excl. depr.)	126,000	161,123.00
Retained earnings	306,000	342,000
Sales	639,000	849,242.00
Taxes	24,750	47,638.00

What is the firm's current year net profit margin?

Category	Prior year	Current year
Accounts payable	41,400	45,000
Accounts receivable	115,200	122,400
Accruals	16,200	13,500
Additional paid in capital	200,000	216,660
Cash	???	???
Common Stock @ par value	37,600	42,000
COGS	131,400	177,035.00
Depreciation expense	21,600	23,503.00
Interest expense	16,200	16,876.00
Inventories	111,600	115,200
Long-term debt	135,000	137,492.00
Net fixed assets	379,502.00	399,600
Notes payable	59,400	64,800
Operating expenses (excl. depr.)	50,400	64,506.00
Retained earnings	122,400	136,800
Sales	255,600	336,672.00
Taxes	9,900	19,085.00

What is the current year's cash balance?