Assume that on September 1;203, Costco collected $7,200 in membership fees from customers for service in the next 12 months. What accounting adjustment would Costca record on November 30,203 ? Select one: a. Costco does not have to do any adjustment on Nov 30. b. increase Unearned Revenue by $1,800 and decrease Revenue by $1,1000, decrease net income by 51,800 , and decrease Retained earnings by $1,800 c. increase Cash by $7,200 and increase Unearned Revenue by $7.200 d. decrease Unearned Revenue by $1,800 and increase Revenue by $1,800; increase net income by $1,800, and increase Retained earnings by $1,800 e. increase Accounts Recelvable by $1,500 and increase Revenue ty $1,800