The Divirgil Company Net Income is $$100.$ Given the following items:

Purchase of debt securities $($trading$)$ $$7$

Amortization of Premium on Bonds Payable $$4$

Sale of Treasury Stock at cost $$5$

Increase in Dividends Payable $$2$

Increase in Retained Earnings $$92$

Change in Cash for the year is:

Select one:

a$.$ $$74$

b$.$ $$84$

c$.$ $$77$

d$.$ $$78$

e$.$ $$88$