Which of the following is the correct statement regarding the following business event. On January 26, ABC Life Services, Inc. performed extensive tests on lab specimens submitted by several customers and sent invoices totaling $8,200, due in 30 days. A. No revenue from rendering these services should be recorded until payment is received. B. This situation causes an increase in assets and in revenue in January, but has no effect on owners' equity until payment is received. C. Revenue is earned in January, but assets are not increased until payment is received. D. Assets, revenue, and owners' equity are increased in January, regardless of when payments are received for the services rendered.