Support X company has the following financial information: At the beginning of year 2017: its accounts receivable was $55,000; inventories were $23,000. By the end of the year: its accounts receivable became $77,000; inventories $78,000. In year 2017, its net sales were $45,000; and net income was $11,300. What is the company's cash build rate in year 2017? (For full credit show your calculation!)