12 A company purchased land for $25,000 cash. What would be the effect of this transaction on the accounting equation? OA. Cash will decrease by $25,000 and Land will increase by $25,000 OB. Cash will increase by $25,000 and Land will increase by $25,000. OC. Land will increase by $25,000 and notes payable will decrease by $25,000. O D. Land will decrease by $25,000 and notes payable will decrease by $25,000