I really need help please!

CRUZ, INCORPORATED Comparative Balance Sheets At December 31 20212620 Assets Cash Accounts receivable, net Inventory Prepaid expenses Total current assets Furniture Accumulated depreciation-Furniture Total assets Liabilities and Equity Accounts payable Wages payable Income taxes payable Total current liabilities Notes payable (long-term) Total liabilities \begin{tabular}{rr} $71,60 & $18,00 \\ 30,900 & 38,20 \\ 64,700 & 71,700 \\ 4,000 & 3,30 \\ \hline 171,200 & 131,200 \\ 80,600 & 93,500 \\ (12,500) & (7,000) \\ \hline$239,300 & $217,700 \\ \hline \hline \end{tabular} Equity Common stock, $5 par value Retained earnings Total liabilities and equity \begin{tabular}{rr} $11,300 & $16,006 \\ 6,800 & 3,800 \\ 1,10 & 2,100 \\ \hline 19,200 & 21,900 \\ 22,800 & 55,800 \\ \hline 42,000 & 77,700 \end{tabular} CRUZ, INCORPORATED Income Statement For Year Ended December 31, 2021 \begin{tabular}{lr} Sales & $372,800 \\ Cost of goods sold & 239,900 \\ \hline Gross profit & 132,900 \\ Operating expenses (excluding depreciation) & 68,100 \\ Depreciation expense & 28,700 \\ Income before taxes & 36,100 \\ Income taxes expense & 13,200 \\ Net income & $22,900 \\ \hline \hline \end{tabular} Prev 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