Brunswick borrows $ 50,000 cash from Third National Bank. How does this transaction affect the accounting equation for Brunswick? A. Assets increase by $ 50,000; liabilities decrease by $ 50,000; no effect on equity. B. Assets increase by $ 50,000; liabilities increase by $50,000; no effect on equity. C. No effect on assets; liabilities increase by $ 50,000; equity decreases by $ 50,000. D. Assets increase by $ 50,000; no effect on liabilities; equity increases by $ 50,000