Wilburn Company Collected $100,000 from Customers and Paid Employees and Suppliers

Wilburn Company collected $100,000 from customers and paid employees and suppliers $90,000 during 20A. In addition, the company borrowed $30,000 from the bank and purchased equipment for $20,000. The company's 20A statement of cash flows would show which of the following?

A) Decrease in cash of $20,000.
B) Increase in cash of $30,000.
C) Decrease in cash of $30,000.
D) Increase in cash of $20,000.