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) = 558 Current portion of long-term debt = 44 Net fixed assets = 861 Inventories = 235 Retained earnings = 160 Accruals = 158 Accumulated depreciation = 91 Common stock ($0.02 par value) = 269 Additional paid in capital = 110 Accounts receivable = 310 Notes payable = 190 Accounts payable = 171 CASH = ??? Various items from the Perril Company's Income statement for the year ending December 31, 2005 are listed below: Interest expense = 76 Depreciation = 56 Taxes = 33 Dividends paid = 15 Beginning inventory = 130 Gross sales = 804 Materials purchases = 590 Operating expenses (excluding depreciation) = 129 Returns and allowances = 48 Ending inventory = 234 Compute Net income (Record your answer without a dollar sign, without commas, without spaces and if your answer is negative, put a minus sign (i.e., -) before your answer with no spaces between the minus sign and the number)