If the bank balance was R20 000 (unfavourable) at the beginning of the year and R25 000 (unfavourable) at the end of the year, which one of the following statements is correct? A. There was a net increase in cash of R5 000 . B. There was a net increase in cash of R45000. C. There was a net decrease in cash of R45 000 . D. There was a net decrease in cash of R5 000