Tri Fecta, a partnership, had revenues of $372,000 in its first year of operations. The partnership has not collected on $46,900 of its sales and still owes $38,900 on $175,000 of merchandise it purchased. There was no inventory on hand at the end of the year. The partnership paid $29,200 in salaries. The partners invested $43,000 in the business and $23,000 was borrowed on a five-year note. The partnership paid $2,070 in interest that was the amount owed for the year and paid $9,600 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.