On May 1, Mattingly Lawn Service collected \($2,500\) cash from a customer in advance of five months of lawn service.

Following the debit-credit rules, Mattingly records this increase in liability as a

a. Credit to Unearned Lawn Service Fees for \($2,500.\)

b. Debit to Lawn Service Fees Earned for \($2,500.\)

c. Credit to Cash for \($2,500.\)

d. Debit to Unearned Lawn Service Fees for \($2,500.\)

e. Credit to Capital for \($2,500.\)