The Following Information Is Available for Edmonton Empire Inc (EE)

The following information is available for Edmonton Empire Inc (EE) as at June 30, 2013. $$\begin{array} { l r } \text { Cash on hand in the stores } & \$ 15,000 \\\text { Balance of the payroll bank account } & \$ 25,000 \\\text { Overdraft in the main chequing account } & \$ ( 7,500 ) \\\text { l year GICs, non-cashable } & \$ 42,500 \\\text { Available line of credit } \$ 50,000 \text {, current balance } & 0 \\\text { Bonds payable, due in } 2022 & \$ 100,000 \\\text { Accounts receivable } & \$ 13,500\end{array}$$ Required:
A) What would be the balance of the cash and cash equivalents for EE on June 30, 2013?
B) If the change in cash for the year from the cash flow statement was $22,500, what was their cash and cash equivalent balance at the beginning of the year?