3 t of A company receives $5,000 from customers for contracts billed last month. The basic analysis of this transaction on the accounting records is: Select one: O a. the asset Cash is increased by $5,000 and the asset account Accounts Receivable is decreased by $5,000. O b. the asset account Cash is increased $5,000 and the revenue account Service Revenue is increased by $5,000. OC. the asset account Accounts Receivable is increased $5,000 and the asset account Cash is decreased $5,000. O d. the revenue account Service Revenue is decreased by $5,000 and the asset account cash is decreased $5,000