If the bank balance was R10 000 (favourable) at the beginning of the year and R30 000 (unfavourable) at the end of the year, which one of the following statements is correct? A. There was a net decrease in cash of R20 000 . B. There was a net increase in cash of R20 000 . C. There was a net increase in cash of R40 000. D. There was a net decrease in cash of R40 000