Purchasing a building for $$110,000$ by paying cash of $$35,000$ and signing a note payable for $$75,000$ will

A$.$ increase both total assets and total liabilities by $$110,000.$

B$.$ increase both total assets and total liabilities by $$75,000.$

C$.$ decrease both total assets and total liabilities by $$35,000.$

D$.$ decrease total assets and increase total liabilities by $$35,000.$