The following balance sheet extract was obtained from the books of Furley Ltd as at December 20 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 Dividends payable 17,500 22,250 Bank overdraft 35,000 0 How much is to be shown as net change in cash and cash equivalents for 2022? O a. ($74,000) O b. $74,000 Oc. $4,000 Od. ($4,000)