Change in Cash and Cash Equivalents

Himes Company's balance sheets as of December 31, 20-2 and 20-1, showed the following with regard to cash and cash equivalents:

	20-2	20-1
Cash	$71,900	$50,000
Government notes	2,000	5,000

Compute the amount of change in cash and cash equivalents. $

Indicate whether it represented an increase or a decrease. Increase