What is the numerical impact on cash and net earnings of the following scenario: Services worth $44,500 were provided to customers during the period, of which $32,300 of cash remained uncollected by the end of the period. a) Impact on cash: 0; impact on net earnings: $44,500 increase b) Impact on cash: $44,500 increase; impact on net earnings: $12,200 increase c) Impact on cash: $12,200 increase; impact on net earnings: $44,500 increase d) Impact on cash: $44,500 increase; impact on net earnings: $32,300 increase e) Impact on cash: 0; impact on net earnings: $32,300 increase