O'Hare Company, Is a Manufacturing Firm That Uses a Job-Order

O'Hare Company, is a manufacturing firm that uses a job-order cost system to determine the costs of its products. During the current accounting period, O'Hare paid $700 for equipment rental and other indirect costs. The recognition of this event would:

A) Decrease total assets.
B) Increase total assets.
C) Reduce net income.
D) Have no impact on total assets.