In Bookkeeping, is Sales revenue considered an Asset?

Question

As in Assets = Liabilities + Equity... where does Sales revenue fall in this equation? Thank you.

Answer 1

Sales revenue is an element of the P&L Statement.

P&L is reflected in the accounting equation as part of the "Equity"

Answer 2

No, sales revenue is considered income.

The asset would be the other side of the entry which would either be cash or accounts receivable.