Jack's Snow Removal Company Received a Cash Advance of $6,000

Jack's Snow Removal Company received a cash advance of $6,000 on December 1, Year 1 to provide services during the months of December, January, and February. The year-end adjustment on December 31, Year 1, to recognize the partial expiration of the contract will

A) increase assets by $2,000
B) increase stockholders' equity by $2,000
C) increase liabilities by $2,000
D) increase assets by $2,000 and increase stockholders' equity by $2,000