Dynamic Weight Loss Co. offers personal weight reduction consulting services to individuals. After all the accounts have been closed on June 30, 20Y7, the end of the fiscal year, the balances of selected accounts from the ledger of Dynamic Weight Loss are as follows:

Accounts payable	$36,000
Accounts receivable	117,000
Accumulated depreciation-equipment	185,400
Cash	?
Common stock	75,000
Equipment	474,300
Land	300,000
Prepaid insurance	6,400
Prepaid rent	23,000
Retained earnings	638,000
Salaries payable	8,200
Supplies	4,700
Unearned fees	18,200