Accounts payable decreased by $75,000 and accounts receivable increased by $75,000. What will be the net result in terms of cash flow?

A - Cash increased by $50,000.

B - Cash decreased by $50,000.

C - Cash increased by $150,000.

D - Cash decreased by $150,000.

The total of wage expense to employees for the year was $500,000. Wages payable to employees at the beginning of the year were $15,000 and at the end of the year $10,000. Wage expense resulted in cash outflows of?

A - $495,000

B - $500,000

C - $505,000

D - $510,000