Excerpts from Mattel Statement of Cash Flows.

Statement of Cash Flows --- Year	2018	2017	2016
Cash Flows From Operating Activities:
Net (loss) income	($530,993)	($1,053,836)	$318,022
Adjustments to reconcile net (loss) income
to net cash flows from operating activities:

Increase (decrease) in Cash and Equivalents	(484,740)	209,690	(23,283)
Cash and Equivalents at Beginning of Year	1,079,221	869,531	892,814
Cash and Equivalents at End of Year	$594,481	$1,079,221	$869,531

On the Statement of Cash Flows, the balance of Cash and Equivalents at the end of the most recent year would reconcile to which line and year presented for the Balance Sheet?

	a.	Cash and equivalents, net increase 2017 $209,690
	b.	Cash and equivalents, 2017, $1,079,221
	c.	Cash and equivalents, net decrease 2018 $484,740
	d.	Net income/(loss) of ($530,993) on the Income Statement
	e.	Cash and equivalents, 2018, $594,481