Random items from the Smyth Company Balance Sheet for December 31, 2011 are given below.

Random items from the Smyth Company Balance Sheet for December 31, 2011 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) = 652

Current portion of long-term debt = 58

Net fixed assets = 770

Inventories = 290

Retained earnings = 219

Accruals = 132

Accumulated depreciation = 96

Common stock ($0.02 par value) = 237

Additional paid in capital = 106

Accounts receivable = 295

Notes payable = 173

Accounts payable = 186

CASH = ???

PLEASE EXPLAIN HOW THE PROBLEM WAS SOLVED THANKYOU