A company had the following current account values. What effect did the change in net working capital have on the firm's cash flows for the year?

Beginning of the Year					End of Year
Cash			$179				$164
Accounts receivable			415				480
Inventory			987				923
Accounts payable			562				649

a) net use of cash of $73

b) net use of cash of $88

c) net source of cash of $86

d) net source of cash of $101

e) net source of cash of $135