The carh balance at the end of the vear equals the cash batance at the begriring of the vear; 527,000 plus the The endire bisure is $208,000. The $40,000 procecos troraland sale are included in the net cash outflow from inves ting activities. New Encland Ca had net cash provided by operating activities of \$351.000; net cash ured by investing activities of $20,000, and cash provided by financing sctivities of $250,000. New Encland s cash balance was $27,000 on January 1. Durine the year, there was a sale of land that resulted in a gain of $25,000, and procends of $40,000 were received from the sile. What was New Enclands cash balance at the end of the year