Hello, how do you solve for the cash balance at prior year end (53,000)?

IKIBAN INC. Comparative Balance Sheets June 30, 2017 and 2016 2017 2016 Assets Cash $102, 100 $ 53,000 Accounts receivable, net 78,500 60,000 Inventory 72, 800 100,000 Prepaid expenses 5,300 7,200 Total current assets 258,700 220,200 Equipment 133,000 124,000 Accum. depreciation Equipment [31,500) (13,500) Total assets $160, 200 $330, 700 Liabilities and Equity Accounts payable $ 34,000 $ 43,500 Wages payable 6,900 16,800 Income taxes payable 4,300 5,600 Total current liabilities 45, 200 65,900 Notes payable ( long term) 39,000 69,000 Total liabilities 84, 200 134,900 Equity Common stock, $5 par value 238,000 169,000 Retained earnings 38,000 26,800 Total liabilities and equity $360,200 $330, 700 IKIBAN INC. Income Statement For Year Ended June 30, 2017 Sales $723,000 Cost of goods sold 420,000 Gross profit 303,000 Operating expenses Depreciation expense $67, 600 Other expenses 76,000 Total operating expenses 143,600 159, 400 Other gains (losses ) Gain on sale of equipment 2,900 Income before taxes 162,300 Income taxes expense 44, 790 Net income $117, 510IKIBAN, INC. Statement of Cash Flows (Direct Method) For the Year Ended June 30, 2017 Cash Flows from operating activates Cash received from customers (Working note 1) $ 704.500 Cash paid for inventory (Working note 2) S (402,300) Cash paid for operating expenses (Working note 3) S (84,000) Cash paid for income taxes (Working note 4) S (46,090) Net cash provided by operating activities $ 172,110 Cash flows from investing activities Cash received from sale of equipment (Working note 5) $ 10.900 Cash paid for equipment S (66.600) Net cash used in investing activities $ (55,700) Cash flows from financing activities Cash received from stock issuance ($238,000-$169,000) $ 69.000 Cash paid to retire notes ($69,000-$39,000) $ (30,000) Cash paid for dividends (Working note 6) $ (106.310) Cash used in financing activities $ (67.310) Net increase (decrease) in cash S 49,100 Add: Cash balance at prior year-end S 53,000 Cash balance at current year-end S 102,100