Some recent financial statements for Smolira Golf Corp. follow.

SMOLIRA GOLF CORP. 2014 and 2015 Balance Sheets
Assets									Liabilities and Owners Equity
	2014				2015					2014				2015
Current assets									Current liabilities
Cash	$	23,076			$	25,400			Accounts payable	$	24,484			$	28,400
Accounts receivable		13,748				16,500			Notes payable		14,000				12,100
Inventory		27,252				28,400			Other		12,871				17,500
Total	$	64,076			$	70,300			Total	$	51,355			$	58,000
									Long-term debt	$	82,000			$	96,400
									Owners equity
									Common stock and paid-in surplus	$	45,000			$	45,000
									Accumulated retained earnings		223,416				235,000
Fixed assets
Net plant and equipment	$	337,695			$	364,100			Total	$	268,416			$	280,000
Total assets	$	401,771			$	434,400			Total liabilities and owners equity	$	401,771			$	434,400

SMOLIRA GOLF CORP. 2015 Income Statement
Sales					$	352,549
Cost of goods sold						229,000
Depreciation						41,400
Earnings before interest and taxes					$	82,149
Interest paid						15,600
Taxable income					$	66,549
Taxes (30%)						19,965
Net income					$	46,584
Dividends	$	35,000
Retained earnings		11,584

QUESTION: What was cash at the begining and end of the year?