Hattori-san is a financial accountant living in Osaka. He shall conclude that the collection of a JPY 1,000,000 Accounts Receivable_____

a. increases an asset JPY 1,000,000; decreases a liability JPY 1,000,000. b. decreases a liability JPY 1,000,000; increases stockholders' equity JPY 1,000,000. c. decreases an asset JPY 1,000,000; decreases a liability JPY 1,000,000. d. increases an asset JPY 1,000,000; decreases an asset JPY 1,000,000.