David Doolittle Traders purchased a vehicle for R$386100$ on $1$ March $2024$ from Moto Mainland Cars on credit. David Doolittle Traders paid a deposit of R$198000$ from its bank account and negotiated to pay the outstanding amount in installments of R$37620$ for the next $5$ months. Which one of the following alternatives shows the correct net effect of the above transaction on the accounting equation on $1$ March $2024?$

$\backslash$table$[[$Option$,$ASSETS,OWNER'S EQUITY,LIABILTIES$],[$A$,+188100,0,+188100],[$B$,+386100,+198000,+188100],[$C$,+386100,0,+188100],[,,,-198000],[$D$,-188100,+386100,-198000]]$

A$.$ Option A

B$.$ Option B

C$.$ Option C

D$.$ Pption D