is this correct?I wasnt sure if I should put accounts receivable under assets or keep it as inventory

Wise Guys Consulting issues an invoice for $9,000 to one of their clients for services provided. The terms of the invoice call for payment 30 days after the invoice date. What would be the impact at the date the services are completed and invoiced? ACCOUNTS ACCOUNTS CASH AND CASH EQUIVALENTS REVENUE RECEIVABLE ASSETS LIABILITIES OWNERS' EQUITY INVENTORY COST OF GOODS SOLD DEBITCREDIT DEBIT CREDIT DATE $9,000 3 07/01/14 $9,000 ADD TRANSACTION ADD TRANSACTION