Ekeler Inc. ordered equipment on December 15, 2022. The equipment is scheduled to be delivered on January 15, 2023. Payment for the equipment will be made upon delivery. As of December 31, 2022, what balances would be reflected in the accounting records for Ekeler? Increase to equipment; Decrease to cash. Increase to accounts payable; Decrease to shareholders' equity. Increase to expenses; Increase to receivables. Increase to accounts payable; Decrease to revenues. None of the answers are correct