If Williams Corp. had net income of $550,000 for the year ended December 31. It also reports $137,500 depreciation expense and a $16,350 loss on the sale of equipment. Its comparative balance sheet reveals a $56,000 increase in accounts receivable, a $10,000 decrease in prepaid expenses, a $21,000 increase in accounts payable, a $15,000 decrease in wages payable, a $87,625 increase in equipment, and a $115,960 decrease in notes payable. What is the net increase in cash for the year?