During $2022,$ Voyager Industries incurred operating expenses amounting to $$231,000,$ of which $75\%$ was paid in cash; the balance will be paid during $2023.$ Which of the following is correct for the $2022$ year$-$end balance sheet?

Multiple Choice

Stockholders' equity decreases $$173,250$ and assets decrease $$173,250.$

Assets decrease $$231,000$ and stockholders' equity decreases $$231,000.$

Assets decrease $$231,000,$ liabilities increase $$57,750,$ and stockholders' equity decreases $$231,000.$

Stockholders' equity decreases $$231,000,$ assets decrease $$173,250,$ and liabilities increase $$57,750.$