On December $1,2024,$ How You Brewing Coffee Co$.($a calendar year end corporation that uses accrual$-$basis accounting$)$ received $$3,000$ in advance from a corporate client for a $6-$month coffee subscription that runs from December $1,2024$ through May $31,2025.$ When this transaction is recorded on December $1,2024,$ it will:$$

Group of answer choices

increase assets and increase liabilities.

decrease liabilities and increase stockholders' equity.

decrease assets and decrease stockholders' equity.

change the mix of assets, but have no effect on liabilities or stockholders' equity.