Buffy Inc., borrowed \\( \\$ 50,000 \\) from a bank, depositing those funds in its bank account and signing a formal agreement to repay the loan in two years. Which of the following statements is true with regards to this transaction? The duality of effects does not apply to borrowing transactions. Assets and liabilities increased. Liabilities and stockholders' equity increased. Assets, liabilities, and stockholders' equity increased