A Company Reported an Increase in Accrued Revenues and a Decrease

A company reported an increase in accrued revenues and a decrease in unearned revenues during 2010.Which of the following statements is correct?

A) When determining cash collected from customers, both the increase in accrued revenues and the decrease in unearned revenues are deducted from sales revenues.
B) When determining cash collected from customers, both the increase in accrued revenues and the decrease in unearned revenues are added to sales revenues.
C) When determining cash collected from customers, the increase in accrued revenues is deducted from sales revenues and the decrease in unearned revenues is added to sales revenues.
D) When determining cash collected from customers, the increase in accrued revenues is added to sales revenues and the decrease in unearned revenues is deducted from sales revenues.