What is the impact on the accounting equation of recording the accrual of interest expense?

Question

Quizplus · Accepted Answer

Accrued interest expense is a liability that has been incurred but not yet paid, so recording the accrual of interest expense increases the liability and decreases the stockholders' equity. This results in an increase in liabilities and a decrease in stockholders' equity, which is reflected in the accounting equation as: 
Assets = Liabilities + Stockholders' Equity.

What Is the Impact on the Accounting Equation of Recording