The chart of accounts for Miguel Company indudes the following: Account Name Account Number Cash Accounts Receivable Prepaid Insurance Accounts Payable Uneaned Revenue Miguel, Capital Miguel, Drawing Fees Earned Salaries Expense Rent Expense 13 15 21 24 31 32 41 54 56 Page 3 of the journal contains the following transaction: Cash 640 Fees Earned 640 What posting references will be found in the journal entry? O a. 3, 11 b. 11, 41 c. 11, 3 d.41, 3