ABC Inc's Balance sheet ending December 2017 showed the total assets as $5,400,000 and cahs as $135,000. The Pro Forma Balance Sheet ending December 2018 estimated the total assets to increase by 6% and cash to increase in proportion to total assets (similar % in 2017). What will be the change in cash aaccount between 2017 and 2018 (as shonw in the Pro Forma Statemnt in Cash Flow for 2018)

a. $8,000

b. $8,100

c. $8,200

d. $8,300