Net Assets Increase from Cost to Selling Price When Revenue

Net assets increase from cost to selling price when revenue is recognized $\begin{array}{llll}&\text { During } & \text { At Time } & \text { At Time of } \\&\text { Production } & \text { of Sale } & \text { Cash Recein }\\ \text { I. } & \text { Yes } & \text { Yes } & \text { Yes } \\\text { II. } & \text { Yes } & \text { Yes } & \text { No } \\\text { III. } & \text { Yes } & \text { No } & \text { No } \\\text { IV. } & \text { No } & \text { No } & \text { No }\end{array}$

A) I
B) II
C) III
D) IV