The statements of financial position for Norwich limited for the last two years are

		Statements of Financial Position as at 31st December 2018 and 2019
				m	m
Assets				2018	2019
Non-Current Assets
Property, plant and equipment
Land and Buildings				94	110
Plant and Machinery				53	62
				147	172
Current Assets
Inventories				25	24
Short term investments				0	15
Trade Receivables				16	26
Cash at bank and in hand				4	4
				45	69
Total Assets				192	241

When calculating the cash flow, what is the adjustment for working capital?

A: +10m

B: +5m

C: -5m

D: -10m