On October 1st, the West Coast Brewery receives $300 in cash for 10 cases of beer, 5 of which are delivered on the 1st. The remaining cases will be delivered in 2 weeks. The cost of each case of beer to West Coast is $10.

On October 1st, what is the change in West Coast's Assets?

+$50

+$150

+$200

+$250

+$300

$0, as the entire order has not yet been fulfilled, so no recognition can occur