The following excerpt is from an accounting worksheet of A-to-Z Company used to prepare a statement of cash flows using the indirect method to present net cash flows from operating activities Net income Depreciation expense Decrease in accounts receivable Dr. $515 Cr. 400 100 Increase in inventory 1200 Decrease in accounts payable 35 Decrease in salaries payable 25 Purchase of equipment 1,200 Proceeds from sale of plant assets 500 Dividends paid 100 ssuance of bonds 200 100 Issuance of stock Based on the partial worksheet, what is net change in cash for the period? Select one a. Increase in cash of $165 b. Decrease in cash of $165 c. Increase in cash of $330 d. Decrease in cash of $330