Jefferson Services Company records the collection of $500 cash for previously accrued revenues and then makes an accrual of $325 for another revenue. The impact of these two entries on total net income and working capital is an increase of Select one: O a. Net Income $325, Working Capital $175 O b. Net Income $825, Working Capital $325 Oc. Net Income $325, Working Capital $500 O d. Net Income $325, Working Capital $325 O e. Net Income $500, Working Capital $175