CalCount pays a weekly payroll of 85,000 that includes federal taxes withheld of 12,700, FICA taxes withheld of 7,890, and pension withholdings of 9,000. What is the effect of assets and liabilities from this transaction? a. Assets decrease 85,000 and liabilities do not change. b. Assets decrease 64,410 and liabilities increase 20,590. c. Assets decrease 64,410 and liabilities decrease 20,590. d. Assets decrease 55,410 and liabilities increase 29,590