Wilson Corporation reported the following balance sheet data for 2021 and 2020: 2021 2020 Cash $77,375 $22,955 Available-for-sale debt securities (not cash equivalents) 15,500 85,000 Accounts receivable 80,000 68,250 Inventory 165,000 145,000 Prepaid insurance 1,500 2,000 Land, buildings, and equipment 1,250,000 1,125,000 Accumulated depreciation (610.000 (572,000) Total assets $979,375 $876,205 Accounts payable $76,340 $148,670 Salaries payable 20,000 24,500 Notes payable (current) 25,000 75,000 Bonds payable 200,000 0 Common stock 300,000 300,000 Retained earnings 358.035 328.035 Total liabilities and shareholders' equity $979,375 $876,205 The net increase in cash that would be reported on the Statement of Cash Flows for 2021 would be: a. $77,375 b. $54,240 c. $10,580 d. Cannot be determined because the indirect or direct method is not specified