E9-54. Calculate change in cash. (LO 1, 4, 6)
Given the following information, calculate the change in cash for the year.
| Cash received from sale of equipment | $ 20,000 |
| Cash paid for salaries | 8,250 |
| Depreciation expense for the year | 12,450 |
| Cash received from issue of stock | 150,000 |
| Cash collected from customers | 87,900 |
| Cash received from sale of land | 14,500 |
| Cash paid for operating expenses | 2,000 |
| Cash paid to vendor for inventory | 32,480 |
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