Thomas Investments has an operating profit for the year of \($185,000.\) An examination of the statement of comprehensive income and statement of financial position shows that depreciation was \($65,000,\) taxation was \($40,000,\) new capital investment was \($100,000,\) and repayment of borrowings was \($65,000.\) The change in cash over the period was

a. An increase of $45,000

b. A decrease of $85,000

c. A decrease of $20,000

d. An increase of $120,000