Which of the following shows how the event "collected cash for services to be rendered in the future" affects a company's financial statements?

$\backslash$table$[[\backslash$table$[[$Cash$],[$Flows$]],$Balance Sheet$],[,$Asset $=,$Liab. $+],[+OA,+,+]]$

Cash

Flows

Balance Sheet

Income Statement

Asset $=$ Liab. $+$ Equity

Rev.

Exp.

Cash

Asset $=$ Liab. $+$ Equity

Income Statement

Flows

Cash

Flows

Balance Sheet

Income Statement:

Asset $=$ Liab. $+$ Equity

Rev.

Exp.

$+OA$