Random items from the Smyth Company Balance Sheet for December 31, 2005

| January 30, 2017

Question
Random items from the Smyth Company Balance Sheet for December 31, 2005 are given below. Use these items to reconstruct the balance sheet and solve for the amount of CASH shown on the Smyth Balance Sheet.

Long-term debt (excluding current portion) = 677
Current portion of long-term debt = 66
Net fixed assets = 870
Inventories = 286
Retained earnings = 248
Accruals = 91
Accumulated depreciation = 81
Common stock ($0.02 par value) = 277
Additional paid in capital = 76
Accounts receivable = 301
Notes payable = 166
Accounts payable = 157

CASH = ???

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