Purchasing a building for $95,000by paying cash of $25,000 and signing a note payable for $70,000 will

A. increase both total assets and total liabilities by

$95,000.

B.

decrease total assets and increase total liabilities by

$25,000.

C.

increase both total assets and total liabilities by

$70,000.

D.

decrease both total assets and total liabilities by

$25,000.