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On December 3 1 , 2 0 2 4 , a firm recognizes an Accounts receivable balance of $ 1 9 0 and an Unearned

On December 31,2024, a firm recognizes an Accounts receivable balance of $190 and an Unearned revenue
balance of $277. In addition, the firm recognizes Revenue of $1,000 on its Income Statement for the 2025
fiscal year. Finally, on December 31,2025, the firm recognizes an Accounts receivable balance of $237 and an
Unearned revenue balance of $309.
Considering only the information given above, compute the dollar amount by which the companys Cash
balance changed during the 2025 fiscal year. Please provide a dollar amount and clearly indicate whether
your answer represents an increase, a decrease, or no change to the firms Cash balance.

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