Jacks snow Removal company received a cash advance of %13,500 on December 1, Year 1 to provide services during the month of December, January, and February, the year-end adjustment of December 31. Year 1, to recognize the partial expiration of the contract will.

A. Increase stockholder's equity by $4,500

B. Increase assets by $4,500

C. Increase liabilities by $4,500

D. Increase assets by $4,500 and increase stockholder's equity by $4,500