Purchasing a building for $$105,000$ by paying cash of $$5,000$ and signing a note payable for $$100,000$ will

A$.$ increase both total assets and total liabilities by $$100,000.$

B$.$ increase both total assets and total liabilities by $$105,000.$

C$.$ decrease total assets and increase total liabilities by $$5,000.$

D$.$ decrease both total assets and total liabilities by $$5,000.$