Which of the Following Statements Is True

Which of the following statements is true?

A) A payment of accounts payable causes assets and liabilities to decrease.
B) An investment by an owner causes both assets and liabilities to increase.
C) A purchase of supplies on credit causes assets and stockholders' equity to increase.
D) A purchase of land for cash causes assets to increase.
E) An issuance of a note payable causes liabilities and stockholders' equity to increase.