On November $1,$ management collect $ $45,000$ for consulting services that would be earned evenly for the three months November, December and January. What will the effects of the year$-$end adjusting journal entry for the November $1$ transaction be on the financial statements for the year ended December $31?$

a$.$ Increase assets, decrease liabilities, increase stockholders$$ equity.

b$.$ No effect on assets, increase liabilities, increase stockholders$$ equity.

c$.$ Increase assets, increase liabilities, no effect on stockholders$$ equity.

d$.$ Increase assets, no effects liabilities, increase stockholders$$ equity.

e$.$ Increase assets, decrease liabilities, increase stockholders$$ equity.