Purchasing a building for $$110,000$ by paying cash of $$5,000$ and signing a note payable for $$105,000$ will

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

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

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

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