The following data were taken from the statement of realization and liquidation of Krista Co. for the quarter ended September 30, 2031

Liabilities to be liquidated 285,000
Supplementary charges 169,100
Liabilities not liquidated 210,000
Supplementary credits 192,500
Assets acquired 136,000
Liabilities liquidated 158,000
Assets to be realized 107,500
Assets realized 175,000
Liabilities assumed 83,000

The beginning capital balances of ordinary shares and retained earnings are $102,000 and $29,600, respectively. A net income of $87,400 for the period.

How much is the beginning balance of cash?
A. 293,000
B. 309,100
C. 241,600
D. 209,100

How much is the ending balance of cash?
A. 309,100
B. 296,500
C. 209,100
D. 293,000