Big Bite Diner Received a Bill of $800 from the Blackstone

Big Bite Diner received a bill of $800 from the Blackstone Advertising Agency. The owner, K. Lang, is postponing payment of the bill until a later date. The effect on specific items in the basic accounting equation is

A) a decrease in Cash and an increase in Accounts Payable.
B) a decrease in Cash and an increase in Owner's Capital.
C) an increase in Accounts Payable and a decrease in Owner's Capital.
D) a decrease in Accounts Payable and an increase in Owner's Capital.