Which of the following transactions will increase net income as of the date of the transaction?

a. Borrowed $100,000 from the local bank and signed a note payable due in five years.

b. Received $3,000 from customers paying on their accounts

c. Performed $3,000 of consulting services and was not paid by the customer.

d. Received $1,000 from customers as deposits on an order to be delivered next month.