A retailer sells product for $200.000 in December 2017. The company received $100.000 in cash sales and the remaining sales were on account receivable. The terms of sale are 35 days. The company purchased the products in early December 2017 for $150,000 on account payable with credit terms of 35 days. What is the change in the company's cash position as a result of these transactions? a. $50,000 increase O b. $100,000 increase O c. $50,000 decrease O d. $100,000 decrease