If assets=liabilities+equity, liabilities and equity are all zero why the answer for assets is not zero as well?

https://v2.cengagenow.com/ilrn/takeAssignment/takeAssignmentMain.do?invoker=assignments&takeAssignmentSessionLocator=assignment-take&inprogress=false Chapter 5 Homework 1 eBook Calculator Cost of sales 76,520 54,823 1. PR.05.07A Inventories 8,678 6,076 Net sales 103,444 76,392 2. PR.05.08A Required: 3. DC.07.03 4. DC.07.04 Enter all amounts in millions of dollars, For example, 12,400,000,000 would be entered as 12,400. 1. Identify and analyze the effect of the transaction to record collection of the accounts receivable outstanding on August 31, 2014. Activity Operating V Accounts Cash Increase, Accounts Receivable Decrease V Statement(s) Balance Sheet only V Feedback Check My Work How does this entry affect the accounting equation? If a financial statement item is not affected, select "No Entry" and leave the amount box blank or enter "0". If the effect is negative, use the minus sign. Balance Sheet Income Statement Stockholders' Assets Liabilities Equity Revenues Expenses Cash V D X No Entry V 0 No Entry V 0 No Entry V Accounts Receivable V No Entry V 0 No Entry V No Entry V