if the bank balance was R10000( favorable) at the end beginning of the year and R30000 ( unfavorable) at the end of the year, which one of the following statements is correct. a. there was a net decrease in cash of R40000 b. there was a net increase in cash of R40000 c. there was a net decrease in cash of R20000 d. there was a net increase in cash of R20000