Use the starting balance sheet, income statement, and the list of changes to answer the question. Ruston Company Balance Sheet As of December 31, 2022 (amounts in thousands) Cash 21,000 Liabilities 25,000 Other Assets 31,000 Equity 27,000 Total Assets 52,000 Total Liabilities & Equity 52,000

Ruston Company Income Statement January 1 to March 31, 2023 (amounts in thousands) Revenue 3,100 Expenses 4,400 Net Income -1,300

Between January 1 and March 31, 2023: 1. Other Assets decrease by $200,000 2. Liabilities increase by $300,000 3. Paid-In Capital does not change 4. Dividends paid of $100,000 What is the value for Cash on March 31, 2023?