Goro Co. bills a client $62,000 for services provided and agrees to accept the following three items in full payment: (1) $10,000 cash, (2) computer equipment worth $80,000, and (3) assume responsibility for a $28,000 note payable related to the computer equipment. The entry Goro makes to record this transaction includes which one or more of the following?

a. $28,000 increase in a liability account

d. $62,000 increase in an asset account

b. $10,000 increase in the Cash account

e. $62,000 increase in a revenue account

c. $10,000 increase in a revenue account.