Would Result in an Increase in Net Income Under the Accrual

Multiple Choice

would result in an increase in net income under the accrual basis, but not an increase in net income under the cash basis.

A) The expiration of prepaid rent.
B) Cash collection from a credit customer
C) The cash sale of inventory at a sales price in excess of cost
D) The sale of inventory on account at a sales price in excess of cost