At the end of a fiscal year, a company makes a net profit of $100 and does not pay a dividend. Which of the following is a possible change of the balance sheet? (assume all other accounts on balance sheet are kept fixed)

a) Cash increases by $100; bank loan increases by $100

b) Account payable increases by $100; retained earnings increases by $100

c) Account receivable increases by $100; retained earnings increases by $100

d) Account receivable increases by $100; bank loan increases by $100