The Anshul Corporation used an inventory method for its tax return that was different from the one it used when it prepared the income statement it distributed to its owners. Some of the differences between its tax return and the income statement it distributed to owners are shown below.

	Tax Return	Owners' Income Statement
Sales	$700,000	$700,000
Cost of goods sold	$330,000	$300,000
Operating expenses	$370,000	$400,000
Income taxes expense	$129,500	$140,000
Net income	$240,500	$260,000

Determine how much more or less cash the company has available by using a different inventory method for tax purposes than it used when it prepared the income statement distributed to its owners.

	a.	$19,500 less
	b.	$19,500 more
	c.	$10,500 less
	d.	$10,500 more