In Year 1. Dale Company incurred $6,900 of utility expense on account. Dale paid cash for these expenses in Year 2. Which of the following shows how paying cash for utility expense will affect Dale's accounting equation in Year 2? Assets Balance Sheet Liabilities + Stockholders' Equity Accounts Accounts Common Retained Cash Receivable- Payable Stock Earnings a. (6,900) n/a (6,900) n/a n/a b. 6,900 n/a (6,900) n/a n/a c. n/a (6,900) n/a n/a (6,900) d. (6,900) n/a n/a n/a (6,900)