El Mundo Feliz Ltd has provided the following balance sheet extract for the past two years: 2021 2022 Current assets Closing stock 35,000 48,500 Debtors 54,000 32,250 Bank 98,500 0 Cash 12,000 7,500 Short term investments 22,500 44,000 Current liabilities Creditors 30,000 35,000 Tax payable 40,250 56,500 Interest payable 34,000 42,000 17,500 22,250 050,000 Dividends payable Bank overdraft How much is to be shown as the net change in cash and cash equivalents for 2022? O a. ($131,500) O b. ($68,000) Oc. ($31,500) O d. ($25,500)