Tri Fecta, a partnership, had revenues of $366,000 in its first year of operations. The partnership has not collected on $45,400 of its sales and still owes $39,200 on $240,000 of merchandise it purchased. There was no inventory on hand at the end of the year. The partnership paid $34,100 in salaries. The partners invested $50,000 in the business and $22,000 was borrowed on a five-year note. The partnership paid $2,200 in interest that was the amount owed for the year and paid $9,400 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.