The following data is available for a business: SOFP data 31/12/2020 31/12/2019 000 000 Inventory 950 800 Accrued expenses 100 60 Cash 550 600 Trade receivables 750 850 Trade payables 500 600 What is the net impact of the above data on the cash generated from operations for the year ending 31/12/2020? Select one: a. - 60,000 b. - 10,000 c. + 60,000 d. - 110,000 e. + 10,000 f. None of the other answers shown g. + 110,000