XYZ Company provided services on account to Numbers Corp. on December 31, 2022. Numbers Corp agreed to pay XYZ Company in cash on January 15, 2023. What is the impact of this transaction for XYZ Company in 2022?

	Total Assets increase, Total Liabilities increase.
	No effect on Total Assets, Total Liabilities, or Total Stockholders' Equity.
	Total Assets increase, Total Stockholders' Equity increases.