What Effect Does the Earning of Revenue Previously Collected Have

What effect does the earning of revenue previously collected have on the basic accounting equation? Assume Unearned Revenue had been increased when the cash was collected in advance.

A) Increase in assets,decrease in liabilities
B) Decrease in assets,decrease in liabilities
C) Decrease in liabilities,increase in stockholders' equity
D) Decrease in assets,decrease in stockholders' equity
E) Increase in assets,increase in stockholders' equity