On the last day of the month, a company receives its electric utility bill for the current month. The company utilizes the accrual method of accounting for all transactions. What is the impact on cash and income as a result of the arrival of this bill? Decrease in cash and decrease in net income No impact on cash and decrease in net income O No impact on cash and no impact on net income Increase in cash and increase in net income Decrease in cash and no impact on net income