explanation please

u 2 49 A company replaces the electrical wiring system of a manufacturing facility. The new electrical wiring systems increases the economic utility but not the economic lives of the building. The original electrical wiring system cost $80,000 and was 80% depreciated. The new electrical wiring system cost $145,000. What is the effect of the necessary entry or entries on the accounting equation? O Stockholders' Equity increases by $16,000 Total assets decrease by $16,000 Total assets increase by $145,000 o Assets are unchanged O Stockholders' Equity decreases by $145,000