Spy, Inc. sells component parts to Northrop Grumman Communications, Inc. a cell phone manufacturer. On December 10, 2021, Spy, Inc. sold VND 45,001,348,856 of goods to Northrop Grumman Communications, Inc. on account for VND 58,237,039,696. Terms of the sale were 2/10, net 30. On December 18, 2021, Northrop Grumman Communications, Inc. paid the account in full. Northrop Grumman Communications, Inc. uses a perpetual inventory system. Which of the following is true regarding the impact on the statement of financial position for Northrop Grumman Communications, Inc. when the payment is made on December 18, 2021? Assets decreased by VND 58,237,039,696 Liabilities decreased by VND 45,001,348,856 Liabilities decreased by VND 57,072,298,902 Assets increased by VND 1,175,329,346