On January 1, 2014, Pat Company purchased 90% of the outstanding common stock of Solo Company for $239,400 cash. The balance sheet for Pat Company just before the acquisition of Solo Company stock, along with the consolidated balance sheet prepared at the date of acquisition, follows. Pat Company Consolidated December 31, 2013 January 1, 2014 Cash $545,400 $359,100 Accounts receivable 268,200 344,200 Advances to Solo Company 10,100 Inventory 378,600 448,400 Plant and equipment 620,000 816,800 Land 348,400 416,000 Total $2,170,700 $2,384,500 $277,500 524,700 Accounts payable Long-term liabilities Noncontrolling interest in subsidiary Common stock Other contributed capital Retained earnings Total 888,800 298,100 181,600 $2,170,700 $379,400 609,100 27,500 888,800 298,100 181,600 $2,384,500 One week before the acquisition, Pat Company had advanced $10,100 to Solo Company. Solo Company had not yet recorded the transaction on the date of acquisition. In addition, on the date of acquisition, Solo Company owed Pat Company $4,000 for purchases of merchandise on account. The merchandise had been sold to outside parties prior to the date of acquisition. (a) Determine the amount of cash that appeared on Solo Company's balance sheet immediately prior to the acquisition of its stock by Pat Company. Cash $