If the bank balance was R20 000 (unfavorable) at the beginning of the year and R25 000 (favorable) at the end of the year, which one of the following statement is correct? A. there was a net decrease in cash of R 5000 B. There was a net decrease in cash of R45 000 C. There was a net increase in cash of R5 000 D. There was a net increase in cash of R45 000