Jane Is an Osteopath Operating as a Sole Proprietor

Jane is an osteopath operating as a sole proprietor.In January she purchases for $540 some new furniture for her waiting room.The purchase is made on credit.The effect of this transaction on the accounting equation is:

A) Increase in the asset furniture $540 increase in the liability accounts payable $540
B) Increase in the asset furniture $540 decrease in the asset accounts receivable $540
C) Increase in the asset furniture $540 increase in equity $540
D) Increase in the asset furniture $540 increase in the asset accounts receivable $540