Ad-Din Berhads Balance Sheet ending December 2017 showed the total assets as RM5,400,000 and cash as RM135,000. 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 account between 2017 and 2018 (as shown in the Pro Forma Statement of Cash Flow for 2018).

a. RM8,300

b. RM8,200

c. RM8,000

d. RM8,100