Kate's Mechanics Purchased a Delivery Van for $8000 Cash

Kate's Mechanics purchased a delivery van for $8000 cash. The effect of this transaction on the accounting equation is:

A) Asset Cash at bank decreases by $8000; Equity decreases (via Motor Vehicles Expenses) by $8000.
B) Asset Cash at bank decreases by $8000; Equity increases (via Motor Vehicles Expenses) by $8000.
C) Asset Cash at bank decreases by of $8000; Asset Vehicles increases by $8000.
D) Asset Cash at bank increases by $8000; Asset Vehicles decreases by $8000.