2. If a parcel of land that was originally purchased for $92,000 is offered for sale at $146,000, is assessed for tax purposes at $102.000, is recognized by its purchasers as easily being worth $136.000, and is sold for $133,000 At the time of the sale, assume that the seller still owed $23,000 to TrustOne Bank on the land that was purchased for $92.000. Immediately after the sale, the seller paid off the loan to TrustOne Bank. What is the effect of the sale and the payoff of the loan on the accounting equation? O Assets increase $41,000, owner's equity increases $23,000; Ilabilities decrease $23,000 O Assets increase $41.000, owner's equity increases $41,000,liabilities decrease $23,000 O Assets decrease $92.000, owner's equity decreases $92.000, liabilities decrease $23,000 O Assets decrease $23.000, owner's equity decreases $23,000, liablities decrease $23,000 O Assets increase $18,000, owner's equity increases $41,000, liabilities decrease $23,000 AR