Cash

$+$

Non$-$Cash Assets

$=$

Liabilities

$+$

Contributed Capital

$+$

Accumulated Other Comprehensive Income

$+$

Retained Earnings

$$

$1.$ Refer to the$$Balance Sheet Equation. If ORP Corporation sells $$25,000$ of its product and receives cash payment, it will see an increase in $\_\_\_\_$ and $\_\_\_\_\_$

a$.$ Cash, Retained Earning

b$.$ Non$-$cash assets, Retained Earning

c$.$ Cash, Accumulated Other Comprehensive Income

d$.$ Non$-$cash assets, Accumulated Other Comprehensive Income