Which items are SUBTRACTED when reconciling from "Cash Collected from Customers" to "Accrual-basis Sales Revenue"? Select one: a. Increases in Accounts Receivable and increases in Accounts Payable b. Increases in Accounts Receivable, but not increases in Accounts Payable c. Increases in Accounts Payable, but not increases in Accounts Receivable d. Neither increases in Accounts Receivable nor increases in Accounts Payable