Tri Fecta, a partnership, had revenues of $$376,000$ in its first year of operations. The partnership has not collected on $$45,400$ of its sales and still owes $$38,700$ on $$185,000$ of merchandise it purchased. There was no inventory on hand at the end of the year. The partnership paid $$28,600$ in salaries. The partners invested $$46,000$ in the business and $$25,000$ was borrowed on a five$-$year note. The partnership paid $$2,500$ in interest that was the amount owed for the year and paid $$8,300$ for a two$-$year insurance policy on the first day of business. Ignore income taxes.

Compute the cash balance at the end of the first year for Tri Fecta.