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A comparative balance sheet and income statement is shown for Cruz, Incorporated.

CRUZ, INCORPORATED
Comparative Balance Sheets
At December 31	2021	2020
Assets
Cash	$ 66,100	$ 16,600
Accounts receivable, net	28,500	35,200
Inventory	59,700	66,100
Prepaid expenses	3,700	3,000
Total current assets	158,000	120,900
Furniture	74,600	85,000
Accumulated depreciationFurniture	(11,600)	(6,400)
Total assets	$ 221,000	$ 199,500
Liabilities and Equity
Accounts payable	$ 10,400	$ 14,700
Wages payable	6,300	3,500
Income taxes payable	1,000	1,900
Total current liabilities	17,700	20,100
Notes payable (long-term)	20,700	50,500
Total liabilities	38,400	70,600
Equity
Common stock, $5 par value	159,500	125,000
Retained earnings	23,100	3,900
Total liabilities and equity	$ 221,000	$ 199,500

CRUZ, INCORPORATED
Income Statement
For Year Ended December 31, 2021
Sales	$ 341,600
Cost of goods sold	219,800
Gross profit	121,800
Operating expenses (excluding depreciation)	62,400
Depreciation expense	26,300
Income before taxes	33,100
Income taxes expense	12,100
Net income	$ 21,000

1. How much cash is received from sales to customers for year 2021? Assume all the sales were made on credit basis.
2. What is the net increase or decrease in the Cash account for year 2021