If a customer earns the loyalty points for purchases at an entity that is not owned by the Company (i.e., franchisee hotel or company managed property), that entity remits some cash to the Company for the points awarded in conjunction with the purchase. To record the receipt of the cash, the company records an increase in cash and an a. increase in Cost Reimbursement Revenue b. decrease in Reimbursed Expenses c. increase in Liability for Guest Loyalty Program d. decrease in Liability for Guest Loyalty Program