The Darwin corporation earned revenue of $225,000 in December but will not receive cash until January, what is the effect of this transaction on the accounting equation in December?

(A) Assets - Increase, Liabilities - No effect, Shareholder's equity - Increase

(B) Assets - No effect, Liabilities - Increase, Shareholders' equity - Decrease

(c) Assets - Increase, Liabilities - No effect, Shareholder's Equity - Decrease

(D) Assets - No effect, Liabilities - Increase, Shareholder's equity - Increase