Category.

Prior year

Current year

Accounts payable

Accounts receivable

Accruals

Additional paid in capital

Cash

Common Stock@ par value

COGS $131,400171,071\mathrm{.}00$

Depreciation expense

Interest expense

$16,200$

$111,600$

$115,200$

Inventories

Long$-$term debt

$135,000$

$139,789\mathrm{.}00$

Net fixed assets

$375,666\mathrm{.}00$

$399,600$

Notes payable

$59,400$

$64,800$

Operating expenses $($excl$.$ depr.$),50,400,68,852\mathrm{.}00$

Retained earnings

Sales

$255,600$

$336,183\mathrm{.}00$

Taxes

$18,798\mathrm{.}00$

What is the current year's cash balance?