Tri fecta, a partnership, had revenues of $374,000 in its first year of operations. the partnership has not collected on $45,700 of its sales and still owes $39,900 on $180,000 of merchandise it purchased. there was no inventory on hand at the end of the year. the partnership paid $25,700 in salaries. the partners invested $49,000 in the business and $21,000 was borrowed on a five-year note. the partnership paid $2,100 in interest that was the amount owed for the year and paid $9,400 for a two-year insurance policy on the first day of business. ignore income taxes. compute the cash balance at the end of the first year for tri fecta.