Sara owns a manufacturing plant and has bought packaging equipment. The equipment was bought for $ 25,000 and it underwent a depreciation of 20% in the first year. The standard annual interest rate is 5%. What information should Sara enter in her Balance Sheet? Select one: O a. $ 18,750 Asset b. $ 25,000 Asset and $5,000 Liability O c.$ 20,000 Asset o d. $25,000 Asset and $1,250 Liability O e. $ 25,000 Asset and $ 6250 Liability