During a recent week, Grouper Legal Services received $$25600$ cash from clients for services performed with a total value of $$77100.$ The balance is to be received within $30$ days. The effect of this transaction in the accounting records would be

$+$$$77100$ revenue $=+$$$77100$ accounts receivable.

$+$$$77100$ revenue $=+$$$25600$ cash $+$$$51500$ accounts receivable

$+$$$25600$ revenue $=+$$$25600$ cash.

$+$$$51500$ net income $=+$$$51500$ assets.