Able Industries Has the Following Information Is Related to Its $\bullet$

Able Industries has the following information is related to its adjusting entries at the end of December.
$\bullet$ On December 31, 2010, the insurance expired amounted to $100.
$\bullet$ Of the unearned revenue, $335 of services had been performed.
What is the net effect that the necessary adjusting entries for this information have on net income for Able?
a. $435 increase.
b. $435 decrease.
c. $235 increase.
d. $235 decrease.