Salam Optical is owned by Ali Salam. Salam Optical received cash for

an eye exam. Select the transaction description:
a. increases an asset and increases a liability
b. increases an asset and decreases an asset
c. decreases an asset and decreases a liability
d. increases an asset and increases owner's equity
e. decreases an asset and decreases owner's equity

d. increases an asset and increases owner's equity