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On April 1st, your firm had a beginning cash balance of $295. Your credit sales for March were $479 and your April sales were $546. During April you had cash expenses of $130 and payments on your accounts payable of $204. Your accounts receivable period is 30 days.

What is your firm's beginning cash balance on May 1st? (Round answer to the nearest whole number, round intermediate calculations to the nearest whole number).

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