ABC Company purchases a building for $$250,000$ ?cash $($the building is expected to last $40$ ?years$).$

The transactions effect on the accounting equation is:

decrease CASH $($an asset$)$ ?and increase BUILDING $($an asset$)$

Consider the following transaction:

ABC Company pays $$25,000$ ?in cash wages to its employees.

In addition to a decrease in the asset cash, how else is the expanded accounting equation impacted by this transaction?

increase in another non$-$cash asset

increase in liabilities

increase in common stock

increase in revenues

increase in expenses

increase in dividends