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

purchase of debt securites (trading) $7

Amortization of premium on bonds payable $4

purchase of treasury stock $5

decrease in dividends payable $2

increase in retained earnings $92

Change in Cash for the year is:

a) $74

b) 76

c) 82

d) 84

e) $78

Please show calculation.