Determine the Increase or Decrease in Cash for Rinky Supply

Multiple Choice

Determine the increase or decrease in cash for Rinky Supply Company for last year, given the following information. (Assume no other changes occurred during the past year.) ​
Dividend payment                                           $25
Increase in accounts receivables                     $50
Increase in notes payable                                $30
Decrease in accounts payable                         $20
Increase in accrued wages and taxes              $15
Increase in inventories                                    $35

Addition to retained earnings                                     $5

A) -$50
B) +$40
C) -$80
D) +$20
E) -$30