The following balance sheet extract was obtained from the books of Furley Ltd as at December 2021: 2021 2022 Current assets Closing stock 22,500 48,500 Debtors 65,500 32,250 Bank 0 55,000 Cash 5,500 13,000 Short term investments 35,500 12,000 Current liabilities Creditors 33,500 21,000 Tax payable 12,500 34,500 Interest payable 34,000 21,000 17,500 22,250 35,000 0 Dividends payable Bank overdraft How much is to be shown as net change in cash and cash equivalents for 2022? a. ($74,000) b. $4,000 C. ($4,000) d. $74,000