A consulting firm received $$6,840$ cash in advance for services to be rendered in the future.

The full amount was credited to Consulting Service Revenue. If only $50\%$ of the services were actually performed by the end of the accounting period and no adjusting entry is made, this would cause

$($a$)$ Revenues to be overstated and assets to be understated.

$($b$)$ Revenues to be overstated and liabilities to be understated.

$($c$)$ Revenues to be overstated and liabilities to be overstated

$($d$)$ Revenues to be overstated and assets to be overstated