CRUZ, INCORPORATED

Comparative Balance Sheets

At December $3120212020$

Assets

Cash $ $62,700$ $ $15,700$

Accounts receivable, net $27,00033,300$

Inventory $56,60062,500$

Prepaid expenses $3,5002,900$

Total current assets $149,800114,400$

Furniture $70,50082,200$

Accumulated depreciation$$Furniture $(10,900)(6,200)$

Total assets $ $209,400$ $ $190,400$

Liabilities and Equity

Accounts payable $ $9,900$ $ $14,000$

Wages payable $5,9003,300$

Income taxes payable $1,0001,800$

Total current liabilities $16,80019,100$

Notes payable $($long$-$term$)20,70047,800$

Total liabilities $37,50066,900$

Equity

Common stock, $$5$ par value $152,200123,000$

Retained earnings $19,700500$

Total liabilities and equity $ $209,400$ $ $190,400$

CRUZ, INCORPORATED

Income Statement

For Year Ended December $31,2021$

Sales $ $326,000$

Cost of goods sold $209,800$

Gross profit $116,200$

Operating expenses $($excluding depreciation$)59,500$

Depreciation expense $25,100$

Income before taxes $31,600$

Income taxes expense $11,500$

Net income $ $20,100$

How much cash is received from sales to customers for year $2021?$ Assume all the sales were made on credit basis.

What is the net increase or decrease in the Cash account for year $2021?$