Tyler, Inc.'s cash balance at December 31 of the current year was $155,000. Calculate the amount of Tyler's beginning cash balance at January 1 of the current year, given the following information:
Cash provided by operations: $145,000
Cash used in investing activities: $67,000
Cash provided by financing activities: $10,000
a. $77,000
b. $132,000
c. $232,000
d. $232,000