The following selected data are from a recent statement of cash flows:

Net cash flows from operating activities $$34,000$

Net cash flows used for investing activities $(21,000)$

Net cash flows used for financing activities $59,000$

Ending cash balance $100,000$

What was the beginning cash balance?

a$.$ $$28,000$

b$.$ $$66,000$

c$.$ $$72,000$

d$.$ $$(28,000)$