North City Golf Course purchased a new golf cart for $18,000 in cash. They plan to use the straight line depreciation method. North City expects the cart to last 6 years and have no salvage value. The accountant will record the golf cart purchase: A. decrease cash by $18,000 and increase expense by $18,000 B. decrease cash by $18,000 and increase equipment by $18,000 C. increase equipment assets by $18,000 and increase net assets by $18,000