On November 1, 2022, Gallows Law Firm accepted a $5,000 retainer from a client for services to be performed over the next 5 months. At December 31, 2022, Gallows will make an adjusting entry that a. increase revenues and decreases liabilities. O b. increases assets and decreases liabilities. O c. decreases liabilities and increases expenses. O d. increases assets and increases revenues.