The following accounts and balances were drawn from the records of Barker Company at December $31,$ Year $2$:

Supplies $ $670$ Beginning retained earnings $ $19,000$

Cash flow from investing act. $(6,100)$ Cash flow from financing act. $(5,700)$

Prepaid insurance $2,500$ Rent expense $2,300$

Service revenue $78,000$ Dividends $5,000$

Other operating expenses $41,000$ Cash $12,300$

Supplies expense $200$ Accounts receivable $19,000$

Insurance expense $1,200$ Prepaid rent $5,100$

Beginning common stock $900$ Unearned revenue $6,100$

Cash flow from operating act. $7,500$ Land $38,000$

Common stock issued $5,100$ Accounts payable $18,170$

Find beginning cash balance.