B. Row, Inc. needed some long-term financing and arranged for a 10-year, $100,000, 7% mortgage loan on January 1, 2010. Annual payments of $14,238 will be made on December 31 each year. What effect will the payments have on the accounting equation? A. Total assets, liabilities and shareholders' equity will all decrease. B Only total assets and total liabilities will decrease C. Only total assets and total shareholders' equity will decrease. D..Total liabilities will increase and total shareholders' equity will decrease