Sao Paulo Company Performed Services on Account For $R \$ 160,000$

Sao Paulo Company performed services on account for $R \$ 160,000$ . This transaction will

A) increase assets and liabilities by $R \$ 160,000$ .
B) increase assets and equity by $R \$ 160,000$ .
C) increase liabilities and equity by $R \$ 160,000$ .
D) have no effect on the accounting equation.