Establishing a note receivable by loaning cash to another company will have which of the following net effects on the accounting equation?

a. Increase assets; No effect on liabilities; Increase stockholders' equity

b. Increase assets; No effect on liabilities; No effect on stockholders' equity

c. No effect on assets; No effect on liabilities; Decrease stockholders' equity

d. No effect on assets; No effect on liabilities; No effect on stockholders' equity