cruz, incorporated income statement for year ended december 31, 2021 sales $ 454,900 cost of goods sold 292,800 gross profit 162,100 operating expenses (excluding depreciation) 83,000 depreciation expense 35,000 income before taxes 44,100 income taxes expense 16,000 net income $ 28,100 1. how much cash is received from sales to customers for year 2021? assume all the sales were made on credit basis. 2. what is the net increase or decrease in the cash account for year 2021?