What would the $=$ SE$+$L equation look like at the time of delivery and when the cash is received?

The company earned $1800, in additional interest revenue during December that has not yet been recorded. The cash will be received during January. Receivable (+A) ........ When cash is received after goods - at the time of delivery. Revenue is recorded (R+, SE+) Asset Receivable increases (A+) Revenue (+R, +SE) .......... $1800 (A+) Asset (interest) receivable (debit) = $1800 revenue (R+, SE+) (Credit) When cash is received . Cash is increased (A+) Asset Receivable decreases (A-) $1800 (A+) Asset receivable (debit) + 1800 (A+) Cash (debit) = 0 credit)