Company S sells goods with a cost price of R$360$ to customers on credit for R$540.$ Which elements are affected and how?

Select one:

a$.$ Net Assets increase by R$180,$ and Equity increases by R$180.$

b$.$ Net Assets decrease by R$180,$ and Equity decreases by R$180.$

c$.$ Net Assets decrease by R$360,$ and Equity decreases by R$360.$

d$.$ Net Assets increase by R$540,$ and Equity increases by R$540.$