13- For 100.000 $ land is purchased with a $20,000 down payment and the execution of an $80,000 promissory note. How does this purchase affect the accounting equation? a) b) assets increase $80,000; liabilities increase $80,000 assets increase $80,000; owner's equity increases $80,000 assets increase $100,000; liabilities decrease $100,000 assets increase $80,000; liabilities decrease $20,000 d) Bo brak