Calculate the change in cash given the following information:

Increase in AR 5,000

Decrease in Inventory 25,000

Decrease in Accounts Payable 10,000

Increase in Taxes Payable 2,500

Issued Long Term Debt 300,000

Issued Common Shares 250,000

Issued Dividends 60,000

a) $522 500

b) $502500

c) $ 532500

d) $ 512500