Ruttle Co. sold merchandise inventory to a customer for $63,000 on credit. The inventory cost Ruttle Co. $45,000. What is the effect of this business transaction on the accounting equation of the company? Assets increase $63,000, liabilities do not change, and equity increases $63,000 Assets increase $18,000, liabilities decrease $18,000, and equity increases $18,000 Assets increase $108,000, liabilities decrease $45,000, and equity increases $63,000 Assets increase $18,000, liabilities do not change, and equity increases $18,000