Which of the Following Transactions Increases Both Cash and Net

Which of the following transactions increases both cash and net income?

A) Cash receipts from a bank loan.
B) Cash receipts from sale of common stock.
C) Cash receipts from customers for services provided.
D) Cash receipts from cost of goods solD.Net income is the result of revenues less cost of goods sold and other expenses.Cash receipts from customers increases revenue, which flows through to an increase in net income.Cash receipts also increase the cash account.