Circle Square Limited is in the process of liquidating and going out of business. The firms balance sheet shows $ $25,740$ on cash, accounts receivable $$112,200,$ inventory totaling $ $61,900,$ plant and equipment totaling $ $255,000,$ and total liabilities of $$307,400.$ It is estimated that the inventory can be disposed of in a liquidation sale at $85$ percent of its cost, all but $10$ percent of the accounts receivable can be collected, and plant and equipment can be sold for

$ $182,580.$

Calculate the amount of cash that would be available to the owners if the accounts receivables are collected, the other assets are sold as described, and the liabilities are paid off in full. Indicate the financial statement effect.