A business has made a profit of $8,000 but its bank balance has fallen by $5,000. This could be due to:
A. depreciation of $3,000 and an increase in inventories of $10,000
B. depreciation of $6,000 and the repayment of a loan of $7,000
C. depreciation of $12,000 and the purchase of new non-current assets for $25,000
D. the disposal of a non-current asset for $13,000 less than its book value