The Accounting Equation for Gudgeyes Enterprises Is as Follows: Assets

The accounting equation for Gudgeyes Enterprises is as follows: Assets Liabilities Equity
$140,000 = $60,000 + $80,000
If Gudgeyes purchases office equipment on account for $12,000, the accounting equation will change to
Assets Liabilities Equity

A) $140,000 = $60,000 + $80,000
B) $152,000 = $60,000 + $92,000
C) $152,000 = $76,000 + $76,000
D) $152,000 = $72,000 + $80,000