Myron M. Fox, Rhoda R. Fiori, Cassandra P. Martin and Henrietta Q. Pasquale are equal partners in FFMP, LLP, a small business consulting services firm. The partners are not related and all are U.S. citizens. The limited liability partnership uses the cash basis and the calendar year and began operations on January 1, 2006. Since that time, it has experienced significant growth each year. The following information was taken from the LLP's income statement for the current year. Revenues $800,000 Fees Collected 3,600 Dividend income (all qualified) 1,400 Taxable business interest 2,600 Long-term capital loss (4,000) Total Revenues 803,600 Expenses $12,000 Accounting fees $12,000 Advertising 5,000 Contribution to United Fund Charity 2,000 Depreciation Expense 8,119 Employee salaries 340,000 Guaranteed payment, Myron M. Fox, office manager 140,000 Entertainment, before 50% disallowance 2,600 Travel 6,000 Equipment rental 6,000 Office rentals paid 7,000 Interest expense 4,000 Insurance Premiums 2,200 Office Expense 20,481 Payroll taxes 25,600 Utilities 15,700 Total Expenses 602,700 The partnerships placed its $65,000 of furniture and fixtures in service on January 1, 2006. This year, it claimed $8,119 of depreciation expense for both tax and financial accounting purposes. The depreciation creates an adjustment of $156 for alternative minimum tax purposes. No assets were placed in service during the year. On October 15, the partnership sold securities for $40,000; it had purchased the securities for $44,000 on February 3, 2008. The firm's activities do not constitute "qualified production activities" for purpose of the Sec. 199 deduction. Net income per books is $200,900. On January 1, 2009, the partners' capital accounts equaled $60,000 each. No additional capital contributions were made in 2009, and each partner made cash withdrawals of $60,000 during the year. The partnership's balance sheet as of December 31, 2009, is as follows. Beginning Ending Cash $86,576 ? What is the ending cash balance