Fox Co$.$ sells products on credit but a new customer has paid in advance of Fox delivering the product. Fox and their accountant are unsure about how this payment should be treated. In which of these listed topics would they find more information about this?

Topic Numbering

General Principles $1$XX

Presentation $2$XX

Assets $3$XX

Liabilities $4$XX

Equity $5$XX

Revenue $6$XX

Expenses $7$XX

Broad Transactions $8$XX

Industry $9$XX

Group of answer choices

$5$XX

$6$XX

$7$XX

$4$XX

$1$XX