On June 1, Sheridan Inc. performed services and billed its client, Sheffield Enterprises $1400. On June 9, Sheffield paid the account in full. The combined effect of these two transactions on Sheridan's tabular analysis is: Assets Liabilities + Stockholders' Equity Retained Earnings Accounts Accounts Common Cash Receivable Payable + Stock + Revenue Expenses Increase Cash $1400 and decrease Accounts Receivable $1400. Increase Accounts Receivable $1400 and increases Revenues $1400. O Increase Cash $1400 and increase Revenues $1400. O Increase Accounts Payable $1400 and increases Expenses $1400.