As a result of recording transaction #4: Liabilities decrease, SHE increases, no effect on Assets OA Assets decrease, SHE decreases, no effect on Liabilities B. Assets decrease, Liabilities decrease, no effect on SHE OC D. Assets increase, SHE increases, no effect on Liabilities No effect on Assets, Liabilities, or SHE E. 4 2-Feb Salaries Payable 13,378 Cash 13,378