85. Calculate the change in cash given the following information: Increase in AR 5,000 Decrease in Inventory 25,000 Decrease in Accounts Payable 10,000 Increase in Taxes Payable 2,500 Issued Long Term Debt 300,000 Issued Common Shares 250,000 Issued Dividends 60,000 A. $532,500 B. $522,500 C. $5 12,500 D. $502,500