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In 2022, Whispering Winds Corp. had cash receipts of $51520 and cash disbursements of $29440. Whispering's cash balance at December 31, 2022 was $71760.

In 2022, Whispering Winds Corp. had cash receipts of $51520 and cash disbursements of $29440. Whispering's cash balance at December 31, 2022 was $71760. What was Whispering's January 1, 2022 cash balance? $101200 O $93840 O $64400 O $49680

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