Bright Eyes Downtown Diner received a bill of $600 from the Jronand Wine Advertising Agency. The owner, A. A. Bondy, is postponing payment of the bill until a later date. The effect on specific items in the basic accounting equation is

a. a decrease in Cash and an increase in Accounts Payable.

b. a decrease in Cash and an increase in Retained Earnings.

c. an increase in Accounts Payable and a decrease in Retained Earnings.

d. a decrease in Accounts Payable and an increase in Retained Earnings.