What is the answer to this accounting question?

Assuming that instead of getting paid for the consulting job on February 19, MBB issues an invoice on February 19 and payment is due upon completion of the job, 1. Total liabilities for February will decrease 2. Total revenue for February will not change 3. Total assets for February will not change Only statement 2 is INCORRECT. Only statement 1 is INCORRECT. Only statement 3 is CORRECT. Only statement 2 is CORRECT. OFFICE MEMORANDUM Date: 15/02/2021 To: Accountant SUBJECT: 1. We have decided to set up one coffee machine for company use. This coffee machine will not be sold but will be kept by the company. Signed: Michael Brown