A company received cash of $44,000. Of this amount, $13,200 was for services performed during the current year while $30,800 is for services to be performed next year. What is the net impact of this transaction on assets and liabilities in the current year? Multiple Choice Assets increase by $44,000; Liabilities are unaffected $(0) Assets increase by $44,000; Liabilities increase by $30,800 Assets increase by $30,800; Liabilities are unaffected $(0) Assets increase by $30,800; Liabilities increase by $30,800