Park, IncPurchased Merchandise from Jay Zee Music Company on June 5

Park, Inc.purchased merchandise from Jay Zee Music Company on June 5, 2015.The goods were shipped the same day.The merchandise's selling price was $15,000.The credit terms were 1/10, n/30.The shipping terms were FOB shipping point.Park received the merchandise on June 10, 2015.Park paid the amount due on June 13, 2015.
Park uses the periodic inventory system.What effect does recording the purchase of merchandise on June 5, 2015 have on Park's accounting equation?

A) Assets and liabilities increase.
B) Liabilities increase and stockholders' equity decreases.
C) Assets and stockholders' equity increase.
D) Liabilities and stockholders' equity decrease.