Jane Is an Osteopath Operating as a Sole Proprietor

Jane is an osteopath operating as a sole proprietor.On 1 February she treats a patient on credit who she invoices for $120.The effect of this transaction on the accounting equation is:

A) Increase in cash at bank $120,decrease in liability accounts payable $120
B) Increase in equity $120,increase in liability accounts payable $120
C) Increase in asset accounts receivable $120,increase in equity$120
D) Increase in cash at bank $120,increase in equity $120