Geek Squad performs services for a customer and bills the customer for $500. How would Geek Squad record this transaction?

a. Accounts receivable increase by $500; revenues increase by $500.

b. Cash increases by $500; revenues increase by $500.

c. Accounts receivable increase by $500; revenues decrease by $500.

d. Accounts receivable increase by $500; accounts payable increase by $500.

e. Accounts payable increase by $500; revenues increase by $500.