On January $1,$ Year $1,$ Niagara Corporation arranges a $$6,000$ line of credit with Centennial Bank. It accepted the bank's offer of $1\%$ above the prime rate with interest payments on December $31$ of each year. All borrowings and repayments are to take place on January $1$ of each year.

Niagara begins its loan transactions with Centennial Bank by borrowing $$2,000$ on January $1,$ Year $1.$ Which of the following shows the effect of this event on the elements of the financial statements?

$\backslash$table$[[,,,$Balance S$,$eet,,,Income State,me$,,],[,,,,,$ckholders',,,,,Statement of$],[,$Assets,$=,$Liabilities,$+,$Equity,Revenue,$-$ Expenses,$=,$Net Income,Cash Flows$],[$A$.,2,000,,2,000,,$NA$,$NA$,$NA$,,$NA$,2,000$ IA$],[$B$.,2,000,,$NA$,,2,000,2,000,$NA$,,2,000,2,000$ IA$],[$C$.,2,000,,$NA$,,2,000,2,000,$NA$,,2,000,2,000$OA$],[$D$.,2,000,,2,000,,$NA$,$NA$,$NA$,,$NA$,2,000$FA$]]$