When invoices are sent to customers billing them for services that have been performed, the correct transaction analysis is:

Select one:

a. Decrease Service Fees Earned and decrease Accounts Receivable

b. Increase Accounts Receivable and increase Accounts Payable

c. Decrease Accounts Payable and increase Service Fees Earned

d. Increase Cash and increase Service Fees Earned

e. Increase Accounts Receivable and increase Service Fees Earned