Please give me its correct answer with explaination

The new bookkeeper forgot to record the collection of an accounts receivable from a customer. What impact does this have on the companys books?

		No effect on total assets
		Cash is understated/the Income Statement is understated
		Cash is overstated/the Income Statement is overstated
		Cash is overstated/liabilities are understated
		Cash is overstated/liabilities are overstated