Land, originally purchased for $28,165, is sold for $78,110 in cash. What is the effect of the sale on the accounting equation? Oa. assets increase by $17,109; no change in liabilities; stockholders' equity increases by $78,110 Ob. assets increase by $78,110, liabilities decrease by $28,165; stockholders' equity increases by $49,945 Oc. assets increase by $49,945; stockholders' equity increases by $49.945 Od. assets increase by $78,110; stockholders' equity increases by $78,110