A company sold products on account for $135,000. The cost of the goods sold was $81,000. What is the net impact of this transaction on assets and net income in the current period? Assets increase by $135,000; Net income increases by $135,000 Assets increase by $135,000; Net income increases by $54,000 Assets increase by $54,000; Net income increases by $135,000 Assets increase by $54,000; Net income increases by $54,000