A comparative balance sheet and income statement is shown for Cruz, Incorporated.

CRUZ, INCORPORATED

Comparative Balance Sheets

At December $3120212020$

Assets

Cash $ $94,800$ $ $24,000$

Accounts receivable, net $41,00051,000$

Inventory $85,80095,800$

Prepaid expenses $5,4004,200$

Total current assets $227,000175,000$

Furniture $109,000119,000$

Accumulated depreciation$$Furniture $(17,000)(9,000)$

Total assets $ $319,000$ $ $285,000$

Liabilities and Equity

Accounts payable $ $15,000$ $ $21,000$

Wages payable $9,0005,000$

Income taxes payable $1,4002,600$

Total current liabilities $25,40028,600$

Notes payable $($long$-$term$)29,00069,000$

Total liabilities $54,40097,600$

Equity

Common stock, $$5$ par value $229,000179,000$

Retained earnings $35,6008,400$

Total liabilities and equity $ $319,000$ $ $285,000$

CRUZ, INCORPORATED

Income Statement

For Year Ended December $31,2021$

Sales $ $488,000$

Cost of goods sold $314,000$

Gross profit $174,000$

Operating expenses $($excluding depreciation$)89,100$

Depreciation expense $37,600$

Income before taxes $47,300$

Income taxes expense $17,300$

Net income $ $30,000$

How much cash is received from sales to customers for year $2021?$ Assume all the sales were made on credit basis.

What is the net increase or decrease in the Cash account for year $2021?$