Assume that on September 1,20x3, Costco collected $7,200 in membership fees from customers for service in the next 12 months. How would Costco record this transaction on September 1,203 ? Wectent A. ine cuse Cach by 57,200 and decrease inventiory by $7,200 ti. Igrease Cash by 57,200 and decreane Accounts Receivable by 57,200 ncresse Cash by $7,200 and deciease inwentory by 57,200 d. ncresse Cach by 17,200 and increase Unearned Revenue by 37,200 e. increase Cash by 57,200 and increase Revenue by 57,200 , increase Net income by 57,200 , and increase Retained Earnings by 37,200