1) 2) B) In December of 2021, the company performed services for a client and sent a bill for $1,800. In December of 2021, the company used cell phone service and received a bill for $1,500 from the cell phone provider. In January of 2022, the company collected its $1,800 fee from the client who was billed in December In January of 2022, the company paid the $1.500 amount owed to the cell phone provider for the December cell phone usage. How does transaction number 3 affect J. Rinaldi Software Design's accounts? O a. Telephone Expense increases & Cash declines O b. Accounts Receivable increases & Fees Earned increases O c. Accounts Payable declines & Cash declines Od. Cash increases & Accounts Receivable declines Oe. Telephone Expense increases & Accounts Payable increases