Need answer please,

While analyzing Winston Company's 20Y1 and 20Y2 financial statements, you note the following: (000s omitted) 2041 2042 Sales $ 4,000 $5,000 Depreciation expense 200 240 Cash cost of goods sold 2,800 3,510 Gross profit 1,000 600 1,250 775 Selling, General, and Administrative Operating profit 400 475 Interest expense 100 110 Net profit before tax $ 300 $ 365 What is the cash impact of the change of selling, general, & administrative expense as a percentage of sales in 20Y2? A decrease of approximately $25,000 An increase of approximately $25,000 A decrease of approximately $175,000 A decrease of approximately $75,000