Gafisa Inc $R \$ 195,000$ the Company Collected $R \$ 95,000$

Gafisa Inc. performed services for $R \$ 195,000$ . The company collected $R \$ 95,000$ in cash. The balance will be collected in 30 days. This transaction will increase

A) assets by $R \$ 95,000$ and equity by $R \$ 100,000$ .
B) assets by $R \$ 95,000$ , liablities by $R \$ 100,000$ and equity by $R \$ 195,000$
C) liabilites and equity by $R \$ 195,000$ .
D) assets and equity by $R \$ 195,000$ .