Answer:
a.Increase Net Income
Explanation:
Unearned Revenue
The Accrual Principle requires Incomes and expenses to be recorded in the period they occur or incur.
Revenue not earned has not yet occurred and can not be recognized hence no effect on revenues reported for the period.
Fees earned
Fees earned represents increases in economic benefits from non primary activities of the company.
This has the overall effect of increasing Net income in the reporting period