Gamma is a company that produces furniture. Its balance sheet was as follows at 31/12/19 (data expresses in euro): ASSETS LIABILITIES Cash 300.000 Capital stock 450.000 Inventories of final 300.000 Net income 330.000 product Accounts receivables 140.000 Retained earnings 350.000 Fixed assets $60.000 Long-Term Debt 400.000 Raw materials inventory 20.000 Deferred income 170.000 WIP Inventories 80.000 Total assets 1.700.000 Total liabilities 1.700.000 During the 2020 the following events take place, answer the following questions using this starting balance sheet.The 40% of 2019's debts are paid. The interest tax was 6%. 90% of accounts receivables of 2019 are cashed, meanwhile the 10% is uncollectible. What are the corrects movements? O (a) Cash decreases by 20.000, accounts receivables decrease by 126.000E, credit risk fund increases by 14.000E (b) Cash decreases by 48.400, accounts receivables decrease by 140.000, bank debt decreases by 160.000E, 28.400 as cost in the Income Statement. O (c) Cash decreases by 48.4006, accounts receivables decrease by 140.000, bank debt decreases by 160.000 credit risk fund decreases by 14.0006, 14 400 as cost in the Income Statement O (d) Cash increases by 20.000. accounts receivables decrease by 140.000, bank debt decreases by 160.000, 14.000 as cost in the Income Statement O (e) Cash decreases by 48.400. accounts receivables decrease by 126.000, bank debt decreases by 160.000E, credit risk fund increases by 14.000#, 14.400 as cost in Income Statement