Virginian Enterprises Received a Bill from Livingstone Landscaping for $14,500

Virginian Enterprises received a bill from Livingstone Landscaping for $14,500.They paid $5,000 on receipt of the bill and agreed to pay the remainder by the end of the month.This transaction

A) decreases assets, liabilities and stockholder's equity.
B) increases liabilities; decreases assets and stockholders' equity.
C) increases assets and liabilities.
D) has no effect on the basic accounting equation.