What would the cash balance be on Dec 31 prior year, also if there is anything else Im missing please help me!

a. The loss on the cash sale of equipment was $25,125 (details in b). b. Sold equipment costing $106,875, with accumulated depreciation of $50,125, for $31,625 cash. c. Purchased equipment costing $116,375 by paying $70,000 cash and signing a long-term notes payable for the balance. d. Paid $54,125 cash to reduce the long-term notes payable. e. Issued 4,500 shares of common stock for $20 cash per share. f. Declared and paid cash dividends of $54,100. \begin{tabular}{|c|c|c|c|} \hline Cash paid for equipment & (70,000) & & \\ \hline Net cash used in investing activities & & & (38,375) \\ \hline \multicolumn{4}{|l|}{ Cash flows from financing activities: } \\ \hline \\ \hline Cash paid on long-term notes & (54,125) & & \\ \hline Cash paid for dividends & (54,100) & & \\ \hline Cash received from issuing stock & 90,000 & & \\ \hline Net cash used in financing activities & & & (18,225) \\ \hline Net increase (decrease) in cash & & $ & (13,600) \\ \hline \multicolumn{4}{|l|}{ Cash balance at December 31 , prior year } \\ \hline Cash balance at December 31, current year & & $ & (13,600) \\ \hline \end{tabular} FORTEN COMPANY Comparative Balance Sheets December 31 Assets Current Year Prior Year Cash Accounts receivable Inventory Prepaid expenses Total current assets Equipment Accumulated depreciation-Equipment Total assets Liabilities and Equity Accounts payable Long-term notes payable Total liabilities Equity Common stock, $5 par value Paid-in capital in excess of par, common stock Retained earnings Total liabilities and equity \begin{tabular}{rr} $79,900 & $93,500 \\ 95,970 & 70,625 \\ 305,656 & 271,800 \\ 1,410 & 2,295 \\ \hline 482,936 & 438,22 \\ 137,500 & 128,00 \\ (46,625) & (56,00) \\ \hline$573,811 & $510,220 \\ \hline \hline \end{tabular} \begin{tabular}{rr} $73,141 & $144,675 \\ 71,000 & 78,750 \\ \hline 144,141 & 223,425 \end{tabular} \begin{tabular}{rr} 192,750 & 170,250 \\ 67,500 & 0 \\ 169,420 & 116,545 \\ \hline$573,811 & $510,220 \\ \hline \hline \end{tabular}