Which of the following transactions would increase net earnings under the cash basis but not under the accrual basis? O a. Sale of inventory on account at a sales price in excess of the inventory's cost. O b. Collection of cash from a customer who purchased goods on account in a prior accounting period Oc. Sale of inventory for cash at a sales price in excess of the inventory's cost. Od. Return of defective products purchased on account, to a supplier where a full credit was given. O e. Sale of inventory at a sales price in excess of cost, where part of the sales price was paid in cash and part was made on account.