Given the following information, what does the month-end cash flow statement show as a change in cash?

Sales $500 (all sales are on credit and increase A/R)

COGS $100 (all COGS are purchased in the current month and increase A/P)

Gross Profit $400

Expenses $75 (includes all expenses incurred and paid in cash during the month)

Depreciation $50 (noncash item)

Net Profit $275

A) $320

B) -$75

C) $925

D) -$500