When a company receives cash before products or services are provided the following results:

A) Assets and stockholders' equity increase.
B) Assets and revenue increase.
C) Liabilities and revenues increase.
D) Liabilities and assets increase.

When a company receives cash before products or services are provided, it records the cash as an asset (increasing assets) and a liability (such as unearned revenue) because it owes a service or product in the future, thus increasing liabilities.