3. The Caruze Uptown Grill receives a bill of $400 from the Ermt Advertising Agency. The owner, John Caruzh, is postponing payment of the bill until a later date. The effect on specific items in the accounting equation is * (1/Point) a decrease in Cash and an increase in Revenue Earned. a decrease in Accounts Payable and an increase in Revenue Earned. a decrease in Cash and an increase in Accounts Payable an increase in Accounts Payable and an increase in Advertising Expense