A comparative balance sheet and income statement is shown for Cruz, Incorporated. 1. How much cash is received from sales to customers for year 2021 ? Assume all the sales were made on credit basis. 2. What is the net increase or decrease in the Cash account for year 2021 ? \begin{tabular}{|l|r|r|l|} \hline \multicolumn{3}{|c|}{ Accounts Roceivable } \\ \hline Beginning balance & 40,100 & & \\ \hline Sales on account & 392,900 & & \\ \hline & & & \\ \hline & & & \\ \hline Ending Balance & 433,000 & \\ \hline \end{tabular} What is the net increase or decrease in the Cash account for year 2021