Please help me resolve this, the answer is not D.

MC Qu. 73 Busy Beaver, Inc. signed. Busy Beaver, Inc. signed a $315,000, 5-year note payable to buy a new industrial veneer cutter. Busy Beaver paid $5,000 cash for transportation of the machine and $750 cash for installation costs. What is the overall effect of this transaction on the accounting equation? Total liabilities increase $320,750 O Total assets increase $309,250 Machinery, an asset, increases $315,000. Total liabilities increase $315,000