Random items from the Smyth Company Balance Sheet for December 31, 2005 are given below. Use these items to reconstruct the balance sheet and solve for the amount of CASH shown on the Smyth Balance Sheet. Long-term debt (excluding current portion) = 677 Current portion of long-term debt = 66 Net fixed assets = 870 Inventories = 286 Retained earnings = 248 Accruals = 91 Accumulated depreciation = 81 Common stock ($0.02 par value) = 277 Additional paid in capital = 76 Accounts receivable = 301 Notes payable = 166 Accounts payable = 157 CASH = ???