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

CRUZ, INCORPORATED
Comparative Balance Sheets
At December 31	2021	2020
Assets
Cash	$ 99,000	$ 25,000
Accounts receivable, net	42,800	53,100
Inventory	89,600	99,700
Prepaid expenses	5,600	4,400
Total current assets	237,000	182,200
Furniture	113,000	124,700
Accumulated depreciationFurniture	(17,600)	(9,400)
Total assets	$ 332,400	$ 297,500
Liabilities and Equity
Accounts payable	$ 15,600	$ 21,900
Wages payable	9,400	5,200
Income taxes payable	1,500	2,700
Total current liabilities	26,500	29,800
Notes payable (long-term)	31,100	65,700
Total liabilities	57,600	95,500
Equity
Common stock, $5 par value	238,600	190,000
Retained earnings	36,200	12,000
Total liabilities and equity	$ 332,400	$ 297,500

CRUZ, INCORPORATED
Income Statement
For Year Ended December 31, 2021
Sales	$ 509,400
Cost of goods sold	327,800
Gross profit	181,600
Operating expenses (excluding depreciation)	92,900
Depreciation expense	39,200
Income before taxes	49,500
Income taxes expense	18,100
Net income	$ 31,400

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?