On 14 February Mark Pays $850 Wages in Cash to His

On 14 February Mark pays $850 wages in cash to his receptionist for work performed during the first half of the month. The effect of this transaction on the accounting equation is:

A) Decrease in cash at bank $850; decrease in liability accounts payable $850.
B) Decrease in cash at bank $850; increase in liability accounts payable $850.
C) Decrease in cash at bank $850; increase in equity $850.
D) Decrease in cash at bank $850; decrease in equity $850.