Indicate how the following transaction should be recorded: Collected $300 in advance from customers. a. Increase Cash, $300; Decrease Unearned Revenue, $300. b. Increase Cash, $300; Increase Unearned Revenue, $300. c. Increase Cash, $300; Increase Retained Earnings with Revenue, $300. d. Increase Cash, $300; Increase Accounts Receivable, $300.