The Ryder's Uptown Grill received a bill of $400 from the Erml Advertising Agency. The owner, John Ryder, is postponing payment of the bill until a later date. The effect on specific items in the basic accounting equation is:
a) a decrease in Cash and an increase in Accounts Payable
b) a decrease in Cash and an increase in J. Ryder, Capital
c) an increase in Accounts Payable and a decrease in J. Ryder, Capital
d) a decrease in Accounts Payable and an increase in J. Ryder, Capital