Determine the increase or decrease in cash for Company A for last year, given the following information. (Assume no other changes occurred during the past year.)

Dividend payment $15

Increase in accounts receivables $30

Increase in notes payable $20

Decrease in accounts payable $10

Increase in accrued wages and taxes $25

Increase in inventories $45

Addition to retained earnings $15

Group of answer choices

-70

-90

70

-40