The cash sales 50,000, cash receipts from accounts receivable 40,000, cash purchases 22,000, cash payments to accounts payable 18,000, the cash expenses 20,000, the acquisition of new equipment 70,000 cash, the cash receipts from sale of old equipment 18,000, the cash receipts from issuing new share capital 20,000, the cash receipts form borrowing new long-term loan 15,000, the cash dividends for shareholders 10,000 and th beginning cash balance is 8,000 then the net increase (decrease) in cash is Select one: a. 3000 b. None of the other answers C.-5000 d. 5000