Ronnie's Fish Chalet entered into the following transactions in $2020$ :

Purchased a new building with cash for $$150,000$

Purchased fish for $$15,000$ on account

Borrowed $$50,000$ from the bank

Purchased equipment costing $$75,000$ by paying $$35,000$ in cash and signing a note

payable to the seller for the remainder

Sold $$112,000$ of fish to customers, the fish cost Ronnie's $$93,000$

Declared and paid a cash dividend to current owners of $$17,000$

Paid $$5,000$ of accounts payable owed to suppliers

Received $$22,000$ from customers to pay off accounts receivable

The net effect of the preceding transactions on the accounting equation for Ronnie's is:

Assets

A$)$ $$195,000$ increase

B$)$ $$60,000$ decrease

C$)$ $$102,000$ increase

D$)$ $$137,000$ increase

E$)$ None of the above.

$\backslash$table$[[$Liabilities$,$Shareholders' Equity$],[$$$100,000$ increase,$$95,000$ increase$],[$$$50,000$ increase,$$110,000$ decrease$],[$$$100,000$ increase,$$2,000$ increase$],[$$$135,000$ increase,$$2,000$ increase$]]$

$\backslash$table$[[$Liabilities$,$Shareho$],[$$$100,000$ increa:,$$95,000$ increase$],[$$$50,000$ increase,$$110,000$ decrease$],[$$$100,000$ increase,$$2,000$ increase$],[$$$135,000$ increase,$$2,000$ increase$]]$

following table will help answering this question:

Assets

$4$

$5$

$6$

$7$

$8$

$9$

$\backslash$table$[[$N$],[],[],[],[],[],[],[],[]]$

$\backslash$table$[[$Equity$],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[]]$