Circle-Square Limited is in the process of liquidating and going out of business. The firm's balance sheet shows $22,100 in cash, accounts receivable of $113,400, inventory totaling $61,700, plant and equipment of $273,000, and total liabilities of $302,700. It is estimated that the inventory can be disposed of in a liquidation sale for 80 percent of its cost, all but 20 percent of the accounts receivable can be collected, and plant and equipment can be sold for $195,468. Required: Calculate the amount of cash that would be available to the owners if the accounts receivable are collected, the other assets are sold as described, and the liabilities are paid off in full. Indicate the financial statement effect. Note: Enter decreases