Johanna's Hair Studio Paid $300 for Advertising During the Month

Johanna's Hair Studio paid $300 for advertising during the month using Cheque No. 100558. Ignore GST. Which of the following reflects the effect on the accounting equation?

A) Decrease in equity of $300; increase in assets of $300.
B) Increase in assets of $300; increase in liabilities of $300.
C) Decrease in assets of $300; increase in equity of $300.
D) Decrease in equity of $300; decrease in assets of $300.