During a recent week, Sheffield Legal Services received $$21600$ cash from clients for services performed with a total value of $$72900.$

The balance is to be received within $30$ days. The effect on the Statement of Financial Position equation for this transaction would be

$+$$$21600$ cash $=+$$$21600$ retained earnings.

$+$$$21600$ cash $-$$$51300$ accounts receivable $=$$$72900$ retained Earnings.

$+$$$21600$ cash $+$$$51300$ accounts receivable $=+$$$72900$ retained earnings.

$+$$$21600$ cash $=-$$$51300$ accounts payable $+$$$72900$ retained Earnings.