The following balance sheet extract was obtained from the books of 2021: ley Ltd as at December wwww Current assets Closing stock Debtors Bank Cash Short term investments Current liabilities 2021 2022 22,500 48,500 65,500 32,250 055,000 5.500 13,000 35,500 12,000 Creditors Tax payable Interest payable. Dividends payable 33,500 21,000 12,500 34,500 34,000 21,000 17,500 22,250 35,000 0 Bank overdraft How much is to be shown as net change in cash and cash equivalents for 2022? O a. ($74,000) O b. $4,000 O c. ($4,000) O d. $74,000