During September, its first month of operations, Sailor Tutoring Service Inc. performed SAT prep tutoring services and billed customers $1,200. The company collected 75% of the amount owed. The combined effect of these two transactions on Sailor's tabular analysis is: Assets Liabili ties Stockholders' Equity Com Retained Ear- mon ings Accts. Accts. Cash + Rec. Pay. Stock Rev. Increase Cash by $900, increase Accounts Receivable $300, and increase Revenue by $1,200. Increase Cash by $900 and increase Revenue by $900. Decrease Accounts Payable by $300, increase Revenue by $900, and increase Cash by $1,200. Increase Accounts Accounts Receivable $1,200 and increase Revenue $1,200