What happens on a firm's book when "in the provision of of services to all patients, the center incurred $300,000 in labor expenses, which it paid for in cash"? (Please see Transaction 7 in Exhibits 3.5 & 3.6). Cash benefits for labor increase by $300,000 Deferred revenues increases by $300,000 $300,000 of labor assets are limited for further use Cash account decreases $300,000