East Bank's provisions for bad and doubtful debt amount to $20 million. East Bank writes off $18 million non-performing loans. As a result of the write off, the gross loans ___________________, the net loans _____________________ and bank's equity _______________. A. decreases by $18 million; decreases by $18 million; does not change. B. decreases by $20 million; decreases by $18 million; decreases by $2 million. C. decreases by $18 million; does not change; does not change. D. decreases by $18 million; increases by $18 million; does not change E. does not change; decreases by $2 million; decreases by $2 million