Westmoreland Corporation prepared its statement of cash flows for the year. The following information is taken from that statement: Net cash provided by operating activities Net cash provided by investing activities Net cash flow used in financing activities Cash balance, end of year $ 17,300 5,600 (11,000) 16,100 What is the cash balance at the beginning of the year? Multiple Choice O $11,900 0 $4,200 0 $28,000 0 $7,000