4. Which of the follow options accurately identifies the effects of a cash sale of an iPhone on Samsungs accounts? a. Accounts receivable increases, sales revenue increases, cost of goods increases, and inventory decreases. b. Cash increases, sales revenue increases, cost of goods sold decreases, and inventory decreases. c. Accounts receivable increases, sales revenue increases, cost of goods decreases, and inventory decreases d. Cash increases, sales revenue increases, cost of goods sold increases and inventory decreases. 61 Assume Pepsi Inc. borrows $3,000,000 to purchase a warehouse and the accompanying land. Which of the following statements is not true? a. The newly acquired assets will increase total assets by $3,000,000, b. Retained earnings is unaffected. c. Liabilities increase by $3,000,000. d. Stockholders' equity increases by $3,000,000