Can you answer that for me and explain why?

26. A corporation purchases land for $200,000 by paying a down payment of $20,000 and by signing a note payable for the remainder of the purchase price. Which of the following statements correctly shows the effect of this transaction on the accounting equation? Assets will increase by $200,000; liabilities will increase by $180,000 and stockholders' equity will increase by $20,000. Assets will increase by $180,000; liabilities will increase by $200,000 and stockholders' equity will decrease by $20,000. Assets will increase by $180,000; liabilities will remain unchanged and stockholders' equity will increase by $180,000. Assets will increase by $180,000; liabilities will increase by $180,000 and stockholders' equity remains unchanged. None of the choices are correct. D. E