What effect does "recognizing accrued interest revenue at the end of the accounting period" have on the accounting equation?

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Recognizing accrued interest revenue at the end of the accounting period increases assets (cash or accounts receivable) and also increases stockholders' equity through retained earnings. This is because accrued interest is revenue earned but not yet received, and recognizing it as revenue increases the company's net income, which in turn increases retained earnings on the balance sheet.

What Effect Does "Recognizing Accrued Interest Revenue at the End