Rejab Berhad total collection for January 2018 is RM200,890 and total expenses January 2018 is RM278,000. Rejab ending cash balance in December 2017 is RM25,000. The minimum desired cash balance is RM15,000 per month. In the event financing shortfall, the company must pay one percent interest on short term borrowing. What is Rejab net cash change in January?

a. (RM95,300)

b. (RM70,900)

c. (RM77,110)

d. (RM80,900)