Getsu Inc. is a Japanese firm located in Nagoya. During January 2019, its first month of operations, the firm's stockholders invested cash of JPY 50,000,000. The firm had cash revenues of JPY 10,000,000 and paid expenses of JPY 14,000,000. Assuming no other transactions impacted the cash account, we shall conclude that the firm's Cash balance on January 31, 2019 is Select one: O a. JPY 46,000,000 debit O b. JPY 54,000,000 debit O c. JPY 4,000,000 credit O d. JPY 4,000,000 debit