At the beginning of 2022, Juicy Inc. has liabilities of $240,000 and shareholders equity of $260,000. During 2022, Juicy Inc. has transactions that increase its assets by $300,000 and decrease its shareholders equity by $100,000. How much are Juicy Inc.s assets and liabilities at the end of 2022?

A. Assets are $320,000 and liabilities are$440,000.

B. Assets are $320,000 and liabilities are $640,000.

C. Assets are $800,000 and liabilities are $440,000.

D. Assets are $800,000 and liabilities are $640,000.